Real Property Law
Cal. Real. Prop. Journal 2019, VOL. 37, NO. 3
Content
- 2018-2019 California Real Property Journal Editorial Board
- 2018-2019 California Taxation Editorial Board
- 2018-2019 Executive Committee of the Real Property Law Section
- 2019-2020 Executive Committee of the Taxation Section
- Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions
- Excerpt of 2019 California Documentary Transfer Tax Table
- Feds To the Rescue: 2019 California Transfer Tax Update
- In Further Defense of the "Rushmore Approach" to Account For Intangible Property in Real Property Assessments
- MCLE Self-Study Article: Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits
- Message from the California Real Property Journal Editor-in-Chief
- Message from the California Tax Lawyer Editor-in-Chief
- Message from the Outgoing Real Property Section Co-Chairs
- Table of Contents
- The Section 199A Deduction: Concepts & Examples
The Section 199A Deduction: Concepts & Examples
By Laura L. Buckley1 & Ethan B. Shakoori2
Laura Buckley is a Certified Specialist in Taxation Law. Ms. Buckley represents US and international individuals and businesses with their state and federal taxation matters and business transactions. Ms. Buckley specializes in cost-effective resolution of tax controversies before the Internal Revenue Service, Franchise Tax Board, and State Board of Equalization. Ms. Buckley also represents clients before the Office of Tax Appeals and the United States Tax Court.
Before joining Higgs Fletcher & Mack, Ms. Buckley was an IRS Chief Counsel attorney and a Special Assistant United States Attorney. Ms. Buckley is the Chair-Elect of the Executive Committee for the California Lawyers Association’s Taxation Section and is a Past Chair of the San Diego County Bar Association’s Tax Section. Ms. Buckley teaches Advanced Business Planning at the University of San Diego School of Law. Ms. Buckley is also an active member of San Diego Downtown Rotary, Club 33.
Ethan B. Shakoori is a law clerk at Higgs Fletcher & Mack LLP where his focus is tax and bankruptcy law. Mr. Shakoori obtained his Bachelor of Arts in Economics with an emphasis in Quantitative Analysis from San Diego State University. Mr. Shakoori obtained his juris doctorate from California Western School of Law where he served as the Executive Lead Articles Editor for California Western Law Review.