Table of Contents

JurisdictionCalifornia,United States
CitationVol. 32 No. 1
Publication year2023
TABLE OF CONTENTS

3 MESSAGE FROM THE CHAIR
By Jaclyn N. Zumaeta

8 2022 ANNUAL MEETING OF THE CALIFORNIA TAX BAR & CALIFORNIA TAX POLICY CONFERENCE REPORT
By Adria Price and Mike Shaikh

10 V. JUDSON KLEIN AWARD
Tami Griswold on behalf of Andrea Kushner

11 BEN MILLER AWARD
Valerie Dickerson Introducing Jozel Brunett

13 TOAST TO WOMEN IN TAX
As summarized by Adria Price

16 NEED FOR GUIDANCE FOR CALIFORNIA PURPOSES ON THE APPLICATION OF IRC SECTION 1031 TO VIRTUAL CURRENCIES AND OTHER DIGITAL ASSETS
By James Creech, Annette Nellen and Roger Royse

25 2023 DC DELEGATION AND SUPREME COURT BAR SWEARING-IN CEREMONY
By Annette Nellen

28 DUAL-PURPOSE COMMUNICATIONS SHOULD NOT BE TREATED AS DUELING PURPOSES
By Megan Gregory

31 AN OVERVIEW OF THE GIG ECONOMY
By Desiree Macedo

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