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California Tax Lawyer
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California Tax Lawyer
California Tax Lawyer, the Taxation Section's official publication, is sent free to members of the Section. The journal is designed to keep tax lawyers and other tax professionals apprised of the latest developments in the field, as well as up-to-date on the activities of the Section. To receive a subscription, you need only Join the Section.
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Editors
Editor in Chief:
Michael L. Fang, San Jose
Articles Editor:
Jo Ann Gambale, New Jersey
Bar Business Editor:
Amir Atashi Rang, San Francisco
Associate Article Editor:
Justin T. Miller, San Francisco
Associate Bar Business Editor:
Betty J. Williams, Sacramento
California Tax Lawyer Archive
Section members can request copies of past articles in our Member's Only Area.
Tables of Contents of Recent Issues
Volume 21 - Number 2, Spring 2012
Message From The Chair
Home Mortgage Forgiveness in California and the Related Income Tax Consequences
By Belan Wagner, Minna Yang and Jordan Lui
Clarifying Rule for Classification of New Foreign Business Entities as Foreign Eligible Entities
Under Treasury Regulation Section 301.7701-3: Case Study: The Mexican Sociedades Anónimas
Promotoras de Inversión (“SAPIs”)
By Liliana Menzie and Patrick W. Martin
Proposed Guidance Under Code Section 108(d)(3)
By Haleh Naimi
Tax Troubles Over Simple Tool and Equipment Reimbursements
By Robert W. Wood
Bar Business
Volume 21 - Number 1, Winter 2012
Message From The Chair
By Douglas L. Youmans
Taxation Section Forms New Compensation and Benefits Committee
Jeremy M. Pelphrey
Combat Zone Tax Exclusion (CZTE)
Lieutenant Colonel Evan M. Stone
Resourceful, Tireless Settlement Overtures to an Immovable Force (The IRS)
Carolyn M. Lee
From Website Links to Collection Points
Annette Nellen
Storming Back to the Ballot Box: California Tax Initiatives and Legislation to Watch in 2012
Valerie C. Dickerson & Michael D. Vigil
Bar Business
Volume 20 - Number 4, Fall 2011
Message From The Chair
By Douglas L. Youmans
Proposal Regarding Related Party Rules Applicable to Sales By and To Partnerships
By Layton L. Pace
Expanded International Reporting Obligations -- FBAR Regulations: Greater Compliance Challenges -- Including New Reporting for Persons Who Are Not U.S. Taxpayers
By Patrick W. Martin and LaVonne D. Lawson
Allocation of Debt Among Partners in Tiered Partnerships
By Belan Wagner
Contractor or Employee and Why It Matters
By Robert W. Wood
California Amazon Law Update: As California Joins the List of States to Enact an “Amazon Law,” Amazon Surprises States with Its Offer to Assist Affiliates with Tax Compliance
By Betty J. Williams
Major 2011 California Tax Legislation Enacted
By Chris Micheli
Bar Business
Volume 20 - Number 3, Summer 2011
Message From The Chair
By Douglas L. Youmans
More “Eyes” in the I.R.S.: The IRS Launches Its Next Wave of Investigations on Foreign: Financial Institutions, Intermediaries and Taxpayers
By Betty J. Williams
The Administrative Law Implications of Mayo Foundation for Medical Education and Research v. United States
By Robert Horwitz and Courtney A. Hopley
Section 382 Ownership Changes and the California Combined Report
By John Brogan and Jenna Mayfield
The Specter of “Clawback” After the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010
By Dennis I. Leonard and John W. Prokey
California Adopts Final 2011-12 State Budget with Controversial Tax Law Changes
By Chris Micheli
Bar Business
Spring 2011 - Volume 20, Number 2
Message from the Chair
By Carley A. Roberts
California Voluntary Compliance Initiative II for "Abusive Tax Avoidance Transactions" and "Offshore Financial Arrangements"
By Valerie Dickerson and Matthew Johnson
The Application of Section 4892 Transfer Pricing Principles to Financial Transactions, Including Guarantees and Credit Support Arrangements
By Steven Walker
Suggested Procedure for Filing and Perfecting Protective Claims Under Treasury Regulations Section 20.2053-1
By Robin L. Klomparens and Kelly Fernald Tiberini
Proposed Guidance Under Code Section 208(c)(3)
By Geoffrey A. Weg and Thomas Giordano-Lascari
Case Law Update: Three Recent Federal Tax Cases Involving Caifornia Taxpayers
By Dennis I Leonard and Alison Merino
Rosponse to "Fogel, Non-Judicial Foreclosure" Article - Winter 2011, California Tax Lawyer
By Glen L. Moss
Bar Business
Winter 2011 - Volume 20, Number 1
Message From The Chair
By Carley A. Roberts
Perfectly Imperfect Planning: Leaving IRAs to QTIP Trusts When the Spousal Rollover Is Not an Option
By Elizabeth T. Pierson and James D. Stephen
Modernizing and Rationalizing Depreciation
By Annette Nellen
Comments and Information Provided by Practitioners for the U.S. Tax Court
By Michael R.E. Sanders
Does a Non-Judicial Foreclosure Convert Debt from Recourse to Non-Recourse?
By David M. Fogel, CPA
Bar Business
Fall 2010 - Volume 19, Number 3
Message from the Chair
By Carley A. Roberts
Proposed Guidance Under Treasury Regulation Section 1.509(1)-4
By Mark E. Powell and Andrew Kushner Ross
Proposed Changes to Tax Court Rules Regarding Administrative Record in Collection Due Process Cases
By Woodford G. Rowland
Proposed Amendment of Internal Revenue Code Section 6425 to Provide Owners of Pass-Through Entities with Quick Refunds of Overpayment of Estimated Income Tax
By Stuart A. Simon
The Thin Line Between Church and State: Church Lobbying and Political Campaigning under 501(c)(3)
By Christopher Karlin
Key California Tax Legislation in the 2010 Session
By Chris Micheli
California Enacts New State Budget and Several Tax Law Changes
By Chris Micheli
Bar Business
Spring 2010 - Volume 19, Number 2
Message From The Chair
Exploring the ‘’Market’’ in California’s New Sales Factor Apportionment Rules
By Valerie C. Dickerson and Frederick H. Thomas
Taxing TRECs and GHGs Emission Allowances; Cap and Trade Comes to California
By Phillip L. Jelsma
What Happens in Mexico… Is Taxed in the U.S.! How the New FATCA Provisions Affect Mexican Residential Trusts
By Enrique Hernandez-Pulido and Patrick W. Martin
Governor Signs Gas Tax Swap, as well as Key Tax Incentives
By Chris Micheli
California Finally Enacts Federal Tax Conformity Bill
By Chris Micheli
The Modernization of P.L. 86-272: State Tax Nexus Fifty Years Later
By Tim Gustafson
Proposed Guidance On FBARs and Foreign Persons
By Patrick W. Martin
Temporary Regulations Under I.R.C. Sections 6501(e)(1)(A) and 6229(c)(2):
By Revisiting Omissions From Gross Income
Robert Horwitz and Courtney Hopley
Bar Business
Winter 2010 - Volume 19, Number 1
Message From The Chair
Beyond 2009: The Sky Is Not Falling
By Robin Klomparens
Transfer Tax Reporting Strategies for Registered Domestic Partners
By Robert Denham
To Tax Gross Up Or Not To Tax Gross Up?
By Robert W. Wood
Can Home Workers Be Independent Contractors?
By Robert W. Wood and Christopher A. Karachale
Estate Tax Deductibility of a Beneficiary’s Attorney Fees in California: Where Kessler Went Wrong With IRC Section 2053
By Dennis I. Leonard and Sabrina Chu
Legal Fees and Tax Deductions
By Robert W. Wood
Bar Business
Fall 2009 - Volume 18, Number 4
Message From The Chair
Proposal To Provide Consistent Principal and Income Tracing Rules for Charitable Payments by Noncharitable Trusts .
By Robert Denham
A Case for Bifurcating Payments to Avoid Taxes on Prohibited Benefits Under IRC Section 4967
By Thomas M. Giordano-Lascari and William C. Choi
Telling Us What We Already Knew (or Should Have Known): Revenue Ruling 2009-9 Confirms Common Sense Application of Code Section 165
By Aaron B. Flinn
UPMIFA: New Law Affects Lawyers Advising (and Serving on) Charity Boards in California
By Paul J. Dostart, Barbara A. Rosen and Patrick B. Sternal
Equitable Innocent Spouse Relief: What You Should Know About the IRS’ New Litigation Position
By Steven Walker and Anita Steburg
Is There a Right to Jury Trial in Tax Refund Action Against FTB Under Revenue and Taxation Code Section 19382?
By Robert S. Horwitz
Bar Business
Summer 2009 - Volume 18, Number 2
Message From The Chair
Qualified Amended Returns: Expanding The Safe Harbor
By John D. Milikowsky, LL.M. and Stuart M. Hurwitz, LL.M.
Change Is Good, Dollars Are Better: Prospects For International Tax Reform
By Daniel L. Hess
General Mills: California Appellate Court Includes Hedging Transactions In Sales Factor
By Valerie Dickerson and Ron Kozlowsky
Validating The Invalid: Why IRC Section 6226(h) Should Be Amended
By Wendy Abkin and Travis Logghe
Relief From IRC Section 508(a) And (b) Notice Requirement For
Charities With Change In Form Or Place But No Change In Activities
By Barbara A. Rosen and Patrick B. Sternal
Proposed Revisions To IRC Section 409A And/Or Applicable Treasury Regulations Regarding Issues Impacting The Entertainment Industry
By Marla J. Aspinwall, Steven G. Cove and John Arao
Bar Business
Winter 2009 - Volume 18, Number 1
Message From The Chair
By Wayne R. Johnson
California’s Just-Adopted Budget Agreement Includes Significant Tax Law Changes
By Chris Micheli
California’s Volatile Personal Income Tax And Possible Improvements
By Annette Nellen
Can Clients Save Taxes By “Partnership” With Lawyers?
By Robert W. Wood
The Advantages Of Hiring In-Home Caregivers Legally. . . And The Consequences Of Paying “Under The Table”
By Robert E. King, Esq.
Revised Foreign Account Reporting Rules Present New Challenges
By Brian Lynn
Bar Business
Fall 2008 - Volume 17, Number 4
Message From The Chair
By Wayne R. Johnson
Long-Term Care Expenses And The Medical Expense Deduction: The Need For Regulatory Change
By David L. Rice and Ethan A. Cohen
Clarifying The “Ordinary Course Of Business” Licensing Exemption Of Notice 2005–90 To Address Comparable Arrangements Within The Entertainment Industry
By Jeffrey M. Tolin and Manish G. Patel
The Trouble With Section 83: Extending Revenue Ruling 2007–49 To Single-Entity Transactions
By Paula R. Levy
Symptoms Of Emotional Distress Vs. Sickness: Sheep From Goats?
By Robert W. Wood
Mediation Can Save Time And Money -- And Enhance Outcomes
By Barbara L. Rosenfeld and Debra K. Estrem
California’s Budget Has Numerous Tax Law Changes
By Chris Micheli
Bar Business
Summer 2008 - Volume 17, Number 3
Message From The Chair
By Brian W. Toman
Remedying The Inequities Associated With The Taxation Of Drop-Shipments: A Proposal To Enact Legislative Change Regarding The Collection Of Sales And Use Tax
By Troy M. Van Dongen
Tax Treatment Of Post-Death Settlements: Remember Income In Respect Of Decedent?
By Robert W. Wood
Constitutional Limitations On State Taxes And Fees: Court Of Appeal Puts A New Gloss On Sinclair Paint
By Robert Denham
Can You Challenge A Liability Under The Collection Due Process Procedures?
By David M. Fogel, CPA
Mexico’s New Tax On Cash Deposits And Its Creditability Under IRC Section 901
By Enrique Hernandez-Pulido and Abel Mejia-Cosenza
Use Of Comparables For Valuation Of Buy-In Payments
By Rap Choi and David Cook
California Registration Requirements For Foreign LLCs
By Jacob Stein
Bar Business
Spring 2008 - Volume 17, Number 2
Message From The Chair
By Brian W. Toman
Proposal To Expand Appeals Jurisdiction To Allow Pre-Assessment Review Of Disputes Involving International Reporting Penalties
By William H. Quealy Jr.
Don’t Rock The Section 2053 Boat, You’ll Tip The 706 Over -- Why The New Proposed Regs Under Section 20.2053-4 Should Not Be Adopted
By Robin L. Klomparens and Douglas L. Youmans
Section 6676 Erroneous Claim For Refund Or Credit Penalty: The Penalty Has No Reasonable Basis
By Sharyn M. Fisk and Heather Kim Lee
Calculation Of Income Inclusion Under Section 409A When Deferred Compensation Is Based On Future Valuations Or Is Otherwise Not Reasonably Ascertainable; Proposal To Enact Treasury Regulation.
By Geoffrey A. Weg and Thomas Giordano-Lascari
Common Ground...Conservation Easements: Matching Conservation Values To The Public With Tax Benefits To The Donors
By Jason R. Schingler and Stuart M. Hurwitz
Judicial Oversight For Section 66(c)(4): Equitable Relief Claims
By John A. Harbin and Karen L. Hawkins
Clarification Of The Jurisdiction Of The Tax Court To Decide The Merits Of Tax Liabilities in Collection Due Process Cases and to Remand These Cases to the Office of Appeals
By A. Lavar Taylor
Bar Business
Winter 2008 - Volume 17, Number 1
Message From The Chair
By Brian W. Toman
Coutryside Limited Partnership: Pro-Taxpayer Decision Despite Economic Substance Attack
By Bruce Givner
The Treatment of Obsolescence For Assessment Of New Construction Under California’s Proposition 13
By C. Stephen Davis
Can You/Should You Skirt Return Preparer Definition
By Robert W. Wood
California Tax Legislation: the Process and the Result
By Chris Micheli and Kimberly Bott
A Review of Significant 2007 California Tax Legislation
By Chris Micheli
Bar Business
Fall 2007 - Volume 16, Number 4
Message From The Chair
By Brian W. Toman
Independent Contractor Vs. Employee: Domino Effect Of Recharacterization
By Robert W. Wood
AB 198 And California LLC Fees: Where Do We Go From Here?
By Phillip L. Jelsma
Tax Evasion Confusion In The Ninth Circuit
By Professor Kim Stanley
Exploring Auerbach -- Is Separate Ownership Of Improvements Possible?
By W. Alan Lautanen and Monica Frassa
California’s Use Tax Collection Challenges And Possible Remedies
By Annette Nellen
Potential Codification Of “Economic Substance” Doctrine
By Bruce Givner
Practical Considerations Limit the Effect of Tax Patents
By Curt Harrington and Kathy Harrington
Creating A Family Legacy As Part Of The Estate Plan: Assisting Clients In Assessing And Memorializing Their Achievements, Assets, And Collections
By Sioux Harvey, Ph.D.
Bar Business
Summer 2007 - Volume 16, Number 3
Message From The Chair
By Edward B. Jajeh
Funding the Internal Revenue Service as an “Off-Budget” Agency
By Ethan A. Cohen and Stuart M. Hurwitz
Taxation of Domestic Partners
By Robin L. Klomparens
The Demise of Rev. Rul. 74-503: What to do with the Zero Basis Remnants
By Sean Lynch
Proposal to Provide Clear Rules Applicable to Trusts Named as Remainder Beneficiaries of IRAs
By John W. Prokey and Jenny M. Hill
Collection Due Process: The Administrative Record for Tax Court Proceedings
By Cory Stigile
Application of IRC §199 to Online Publications
By Minna C. Yang and Michael L. Fang
Tax Patents
By Douglas L. Youmans
Bar Business
Spring 2007 - Volume 16, Number 2
Message From the Chair
By Edward B. Jajeh
U.S. Taxation of Trusts -- Mexico/U.S. Overview
By Patrick W. Martin, Jon Schimmer, and Liliana Sandoval
Hidden Taxes in Options Backdating Probe
By Robert W. Wood
California Noncompetition Compensation Case Has Lessons for Both Taxpayers and the Franchise Tax Board
By John B. McCauley
Tax Implications of the California Solar Initiative -- Go Solar This Year!
By Kimberly Chew
Gift Tax and Income Tax Issues Arising on the Transfer of Encumbered Property
By David W. Moltzen
VAT -- A Look Inside Canada’s Experience with the Goods and Services Tax
By Brandon Ketterman
Violation of IRS Appeals’ Ex Parte Communications Proves to Have No Real Remedy for Taxpayers
By David M. Fogel
Bar Business
Winter 2007 - Volume 16, Number 1
Message From the Chair
By Edward B. Jajeh
The Treatment of Pledge Workouts Involving Disqualified Persons Under Section 4958
By Carrie E. Miller and Barbara A. Rosen
Consider Who Gets Tax Deduction for Settlement Payments
By Robert W. Wood
Section 2053 and the Extent to Which Post-Death Events Should Be Considered in Determining the Value of a Taxable Estate
By Anthony P. Vecino
Updates Regarding California’s Enterprise Zone Program
By Chris Micheli
Comments on Proposed Partnership Equity Compensation Regulations
By Winston W. Chang
Tax Deductions for Film and Television Productions under Section 181
By Jorge Medina and Patrick S. Klein
Bar Business
Summer/Fall 2006 - Volume 15, Number 3/4
Message From the Chair
By Stuart Hurwitz
California Enacts New Rules Governing Enterprise Zones
By Chris Micheli
Recommendation For Congressional Hearings On The Administration Of The IRS Offer In Compromise Program
By Steven J. Mopsick and Betty Jean Little
Like-Kind Exchanges Of Intangible Assets Under Section 1031
By LaVonne D. Lawson
State Instrumentalities Can Escape FICA Obligations
By David B. Porter
Change In Accounting Method Guidance: Alleviating Controversy, Reducing Unnecessary Administrative Burden, and Promoting Tax Compliance
By Andrew Petti and Brandee A. Tilman
Foreign Persons with Certain Visas and Their California Employers Beware: Non-Conformity of Federal and California Employment Tax Rules
By Patrick W. Martin, Jon Schimmer, and Edgar Klee Müdespacher
Reporting Of Lawyers’ Fees: New Regulations On 1099s
By Robert W. Wood
A Review of Significant 2006 California Tax Legislation
By Chris Micheli
Bar Business
Spring 2006 - Volume 15, Number 2
Message From the Chair
By Stuart Hurwitz
Federal Tax Reform -- What’s on the Table and What Might It Mean for You and Your Clients
By Professor Annette Nellen
Single Member LLCs and Estate and Gift Tax Treatment.
By Robin L. Klomparens and Douglas L. Youmans
How Long Must Section 1031 Property Be Held for Its “Qualified Use” Before Converting It to A Personal Residence: Proposal To Enact Treasury Regulation
By Alison M. Timboe
Mexican Residential Trusts and the Reporting Requirements Of Section 6048
By Enrique Hernandez-Pulido
Stars And Their Legal Fees: Another Red Carpet?
By Robert W. Wood
The Effects Of A Federal Tax Adjustment By The Internal Revenue Service On A California Personal Resident
By Edward Robbins, Cory Stigile and Thomas Ogden
Bar Business
Winter 2006 - Volume 15, Number 1
Message From the Chair
By Stuart M. Hurwitz
Strategic Options For Taxpayers -- California Tax Procedure
By Charles P. Rettig, David Roth and Cory Stigile
Substitution of Installment Obligors
By Stuart Vogt and Robert W. Wood
Proposal To Reinstitute State Death Tax Credit
By Robin L. Klomparens and Betty J. Little
California Adopts Major Federal Tax Conformity Measure
By Chris Micheli
General Welfare Exclusion Can Mean Tax-Free Money
By Robert W. Wood and Richard C. Morris
Bar Business
Summer 2005 - Volume 14, Number 3
Message From The Chair
By Timothy J. Maximoff
Sarbanes Oxley Tax Bonus Raises Tax Problems
By Robert W. Wood and Richard C. Morris
Problems With Carryover Basis Regime for Estates
By John W. Prokey
Alternatives for Overall Foreign Loss and Overall Domestic Loss Coordination
By Mark A. Kramer
Environmental Clean-Up, Taxes and Inventory: Who's on First?
By Robert W. Wood
Significant 2004 California Tax Law Developments
By Chris Micheli
2005 Annual Washington D.C. Trip
Bar Business
Spring 2005 - Volume 14, Number 2
Message From the Chair
By J. Timothy (Tim) Maximoff
Tax Advice Practice Under Circular 230 and the Jobs Act
By Richard A. Shaw
Lawful Permanent Residents Living Overseas in the 'Twilight Zone'
By Patrick W. Martin
Attorneys' Fees Continue to Raise Tax Issues
By Robert W. Wood
Sacramento Legislative Update
By Chris Micheli
"Your Honor, I Think I Better Talk To One of the Free Lawyers"
By R. Anthony Bauman
Bar Business
Winter 2005 - Volume 14, Number 1
Message From the Chair
By J. Timothy (Tim) Maximoff
2005 California Tax Amnesty: Caveat Particeps (Let The Participant Beware!)
By Dennis L. Perez and Chad D. Nardiello
Revisiting The Rules For Suspending Interest Accruals On Tax Deficiencies
By William H. Quealy, Jr.
Nonqualified Deferred Compensation Before and After the 2004 American Jobs Creation Act
By Robert K. Buchanan, Jr.
A Temporary And Transitory Visit With California Residency
By Charles P. Rettig and Sharyn M. Fisk
The Great Myth in Pre-Immigration Tax Planning -- Why §679(a)(4) Does not Apply to Subtitle B (U.S. Estate, Gift and Generation Skipping Transfer Taxes)
By Patrick W. Martin and Jon Schimmer
Tax Defense Collection Strategies -- What Can The Tax Practitioner Legally Advise?
By David L. Rice and Shafagh Ghiassi
Guided Discretion In Sentencing Criminal Tax Defendants
By Steven Toscher and Dennis Perez
Charitable Contributions -- 2004 Sees Changes For Cars, Copyrights And Conservation Easements
By B. Paul Husband
Bar Business
Fall 2004 - Volume 13, Number 4
Message From the Chair
By J. Timothy (Tim) Maximoff
2004 Annual Meeting Of The California Tax Bars And The California Tax Policy Conference
First Year On The Bench -- Part II
A Visit With Recently Appointed Tax Court Judges Harry Allen Haines, Mark van Dyke Holmes And Robert Allen Wherry
Significant 2004 California Tax Law Developments
By Chris Micheli
Explanation of California's Nonprofit Integrity Act of 2004 (SB 1262)
By Thomas Silk and Rosemary Fei
Home Improvement or Home Disaster? Can The Tax Law Help When You Get Taken?
By Robert W. Wood
Taxation of Legal Fees When Paid By A Corporation For An Employee
By Robert W. Wood
Bar Business
Summer 2004 - Volume 13, Number 3
Message From the Chair
By Charles J. Moll
First Year On The Bench - A Visit With Recently Appointed Tax Court Judges
By Joseph Robert Goeke And Diane L. Kroupa
Tax Horrors Of Sexual Molestation Recoveries
By Robert W. Wood
Proposal -- Suspension Of Interest Accruals On Tax Deficiencies Under Section 6404(g)
By William H. Quealy, Jr.
An Argument for Sourcing Sales of Software as Tangible Personal Property for California Franchise and Income Tax Purposes
By William Hays Weissman
California Enacts Tax Amnesty Program for Personal, Corporate and Sales Taxpayers
By Chris Micheli
California Adopts Several Tax Law Changes As Part Of Late State Budget Agreement
By Chris Micheli
Bar Business
Spring 2004 - Volume 13, Number 2
Message From the Chair
By Charles J. Moll
Meet the Chair
Second Circuit Further Muddies The Water On The Attorneys’ Fee Mess
By Robert W. Wood
Proposed Regulations Recharcterize The Provision Of Services As A Transfer Of An Intangible Asset For U.S.Transfer Pricing Purposes, But Give No Guidance As To How, And When, To Do So
By James M. Hill
Using Non-Physical Injury Structured Settlements -- Any Tax Risks?
By Robert W. Wood
U.S. Withholding Requirements On Payments Of Certain U.S. Source Income To Foreign Persons
By Timothy J. Fitzgibbon
Understanding State Tax Liens Under California Law
By Anthony E. Glass
Bar Business
Winter 2004 - Volume 13, Number 1
Message From the Chair
By Charles J. Moll
The Case of Borders Online: Safety Net for a Beleaguered Statute?
By Hugh Goodwin
How Do You Say “Firpta” In Spanish? A Comparative International Tax Analysis for Foreign Investers of U.S. and. Mexican Real Estate
By Patrick W. Martin and Mexican attorney Lic. Enrique Hernández-Pulido
Proposed Regulations Clarify Rules for Legal Ownership and Allocation of Income From Intangibles for U.S. Transfer Pricing Purposes but Raises Other Unresolved Issues
By James M. Hill
2003 California Tax Law Developments
By Chris Micheli
Lots of Questions but Few Answers About California’s Voluntary Compliance Initiative
By William Hays Weissman
Bar Business
Fall 2003 - Volume 12, Number 4
Message From the Chair
By Wendy Abkin
Understanding How the U.S. Department of Justice Tax Division Works - A Vist With Assistant Attorney General Eileen J. O'Conner
Court Opinion v. Valuation Practice: A Discussion of Relevance and Application
By Sumner Estes, Jr., ASA and Annika M. Reinemann, CFRA, ASA
Tax Treatment of Attorney's Fees in Litigation Recoveries - A Proposal Recommending New Legislation and Regulations
By Robert W. Wood
Proposal for Interest Allocation Reform
By Linas Udrys and Edward Jajeh
California Subchapter S Corporation Tax Law Changes Contemplated
By Chris Micheli
2003 Washington, D.C. Delegation Report
Special ANnual Meeting Section
Bar Business
Summer 2003 - Volume 12, Number 3
Message From the Chair
By Wendy Abkin
Learning More About The U.S. Tax Court - A Visit With Judge David Laro
Understanding How The IRS’s Chief Counsel Office Works – A Visit With IRS Chief Counsel B. John Williams, Jr.
Transfer Pricing for the Cross Border Transfer of Intangibles between Controlled Parties - How the “Commensurate with Income” Standard Exacerbates the Uncertainty Existing in this Contentious Area
By James M. Hill
Tax Effects of Antitrust Payments and Recoveries
By Robert W. Wood
How California’s Low Income Tax Clinics Can Help
By Richard Carpenter
Proposal -- Why Section 2104 Must Address When Partnership Interests Owed By Foreign Investors Are (And Are Not) Subject To U.S. Estate Tax
By Patrick W. Martin
California Franchise Tax Board 2003 Information Directory
By Kurt Kawafuchi, Director of the Hawaii Department of Taxation
Bar Business
Spring 2003 - Volume 12, Number 2
Message from the Chair
By Wendy Abkin
Meet the Chair
Learning More About the State Board of Equalization - A Visit With SBE Chief Counsel John W. Davies
Lawyers' Fees: Beware Final IRS Rules on Forms 1099 for Attorneys
By Robert W. Wood
Corporate Scandals and the Governance of Nonprofit Corporations: What Every Tax Attorney Advising Nonprofit Corporations in Califorina Should Know About Corporate Responsibility Rules
By Thomas Silk
Actual Usage of California Tax Credits
By Chris Micheli
How to Contact the IRS in California
Bar Business
Winter 2003 - Volume 12, Number 1
Message from the Chair
By Wendy Abkin
Proposed Regulations on Stock Options and Cost Sharing Stir Controversy
By Eric Ryan and David Chamberlain
Globalization: U.S. Companies at a Tax Disadvantage
By Stephen A. Malley
Significant 2002 California Tax Law Developments
By Chris Micheli
Special Section: Comparison Charts of Federal and California Tax Laws
Bar Business
Fall 2002 - Volume 11, Number 5
Special Annual Meeting Edition
2002 Annual Meeting of the California Tax Bars
Message From the Chair
By Marcy Jo Mandel
Does the SBE Have the POwer to Invalidate an FTB Regulation?
By Chris Micheli
Three to Get Ready and Four to Go: New Spin-Off Regulations Under IRSC Section 355(3)
By Nathaniel T. Trelease, Lea Anne Storum and Donald F. Brosnan
Anti-Estate Freeze Provisions Need Modification: Proposal to Amend Treasury Regulation §25.2703-1
By Jeffrey B. Wheeler
Is the Step Transaction Doctrine Now Applicable to Estate PLanning?
By Todd Russell Reinstein and Flicia Chang
Beating the Hobby Loss Rules - Is It Possible to Sell Amway for Profit?
By Jonathan R. Flora
Special Annual Meeting Section
Bar Business
Summer 2002 - Volume 11, Number 4
Message From the Chair
By Marcy Jo Mandel
California Conformity Legislation Finally Passes
By Chris Micheli and Gina Rodriquez
2001 Act Impact on Retirement, Estate and Gift Tax Planning/Need For Reform
By Leslie J. Daniels and Phyllis A. Steinhauer
Mediation Should Be Available To All Taxpayers
By Erin Collins
Proposal For Administrative Relief From AMT Liabilities Arising From Exercise of ISOs
By Abraham R. Brown
LLCs Meet the Welfare Exemption
By Chris Campbell
Bar Business
Spring 2002 - Volume 11, Number 3
Message From the Chair
By Marcy Jo Mandel
A Critique of Subpart F: Comments on the Treasury’s Study on the Taxation of Controlled Foreign Corporations
By Mark S. Klitgaard, Esq.
Employment Taxes - Advantage Exotic Dancers
By Robert W. Wood
Revisiting The Step Transaction Doctrine
By Robert W. Wood
Tax Treatment of Will Contest Recoveries
By Robert W. Wood
California’s First MIC Appeal Finally Decided; SBE Voids Part of FTB Regulations
By Chris Micheli, Michael D. Herbert and Jeffrey M. Vesely
Bar Business
Winter 2002 - Volume 11, Number 2
Message From the Chair
By Marcy Jo Mandel
Significant 2001 California Tax Law Developments
By Chris Micheli
Comparison Chart of Federal “Economic Growth and Tax Relief Reconciliation Act of 2001” And California Tax Laws
By Chris Micheli and Gina Rodriquez
International Tax Notes - The Allocation of a Domestic Partnership’s Subpart F Inclusions: Crashing at the Intersection of Subpart F and Subpart K
By Paul A. Sczudlo and Pamela M. Jensen
In The Context of Estate Reporting, Does ERISA Law Preempt Community Property?
By David W. Moltzen
Valuation: Court-Appointed Experts in Tax Court
By Stuart M. Hurwitz
Bar Business
Fall 2001 - Volume 11, Number 1
Message From the Chair
By R. James Symons
International Tax Notes: Applying Borders to a Borderless World: A Review of California, Federal and International Treaty Nexus Standards
By Paul A. Sczudlo and Pamela M. Jensen
Avoiding ISO Disasters: A Primer for ISO Issuers and Holders
By David Colker
Proposal to Delete IRC Section 2056(d) and Repeal IRC Section 2056A
By Robin L. Klomparens
Does A Carpenter Sell Nails? Recent Tax Court Rulings Undermine the IRS’s Efforts to Force Small Construction Businesses to use the Accrual Method of Accounting
By Thomas R. Lamons
Special Annual Meeting Section
Bar Business
California Tax Lawyer Survey
Summer 2001 - Volume 10, Number 4
This issue is not available electronically.
Message From the ChairBy R. James Symons
What It Is Like to Be a Franchise Tax Board Attorney
International Tax Notes: U.S. and California Compliance and Reporting Requirements for Partnerships
By Paul A. Sczudlo and Rufus V. Rhoades
California Tax Law After the 2000 Federal Tax Acts
By Chris Micheli and Gina Rodriguez
A Comparison of California's Manufacturers' Investment Credit (MIC) Statute and Regulations
By Chris Micheli
Punitive Damges: Can Theey Be Assigned to Avoid Income?
By Robert W. Wood
What Litigation Recoveries Are Excludable as "Physical"? IRS Finally Weighs In
By Robert W. Wood
Taxation of Damages: Why Every Settlement Agreement Should Address Tax Consequences
By Robert W. Wood
Spring 2001 - Volume 10, Number 3
Message From the Chair
By R. James Symons
Clarification of Collection Due Process Appeal Rights
By Steven D. Blanc, Basil J. Boutris and A. Lavar Taylor
A California Manufacturing Equipment Partial Sales Use Tax Exemption
By Chris Micheli
OECD Finalizes E-Commerce Commentary on Permanent Establishment Article of Model Tax Convention
By Mark S. Klitgaard
Proposed Amendment of QTIP Trust Provision
By Robert S. Tippett, Leslie J.. Daniels and Marc I. Isaacson
Bar Business
California Tax Lawyer is a publication of, The State Bar of California Taxation Section, 180 Howard Street, San Francisco, California 94105-1639, 415-538-2580.
This publication is designed to provide accurate and authoritative information regarding the subject matter covered and is made available with the understanding that it is not intended to provide legal advice or other professional service. If legal advice or other professional service is required, the services of a competent professional person should be sought.