Contents

• Publication year: 2021

Contents

Message from the Chair.............................................................................................................................................2

Request for Guidance Requesting Making Proper S Corporation Consents of Form 2553, Election by a Small Business Corporation..................................................................................4
By John C. Miles and Eric D. Swenson

Bringing Back the Buffer: A Proposal to Amend CRTC Section 18604(a) to Provide a Seven-Month Filing Extension to Corporate Taxpayers..........................................................15
By Saba S. Shatara and Megan Robertson

Tax Treatment of Undocumented Immigrants in California......................................................................22
By Gi Jung Nam and Ellen Swain

Modification of California Unemployment Insurance Code Section 1755(a) to Provide a Minimum Holding Period for Surrender of Property Subject to Levy from Financial...