Taxation
Ca. Tax Lawyer 2016, VOLUME 25, NUMBER 2
Content
- 2016 Sacramento Delegation
- Bar Business Taxation Section Overview
- Masthead
- Message from the Chair
- Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse's Unused (Unified Gift/Estate Tax) Exemption ("Dsue") and Proposed Solutions to Those Problems
- Proposal to Amend Revenue and Taxation Code Section 19035 to Mandate That the Franchise Tax Board Provide All Notices Relating to Joint Tax Returns to Each Joint Filer
- Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor Is Treated as the Owner of Trust Income
- Simplified Return Filing and Tax Payments for Partnership and Limited Liability Company Conversions
- Taxation Section 2015-2016 Leadership Directory
- Visiting the Committees
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………..2
Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse’s Unused (Unified Gift/Estate Tax) Exemption ("DSUE")
and Proposed Solutions to Those Problems…………………………………………………………………………..3
By Richard S. Kinyon and Robin L. Klomparens
Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor is Treated as the Owner of Trust Income……………………………………………………8
By Robert Denham
Simplified Return Filing and Tax Payments for Partnership and Limited Liability Company Conversions……………………………………………………………………………………………………..14
By Layton L. Pace