Taxation
Ca. Tax Lawyer 2016, VOLUME 25, NUMBER 3
Content
- Bar Business Taxation Section Overview
- Clean Break: Terminating Agency Relationship with Key Corporation
- Masthead
- Message from the Chair
- Order Out of Chaos ̶ Making [the Other Half of] California's Trust Taxation System Work
- Proposal to Amend Revenue and Taxation Code Section 19255 to Avoid Extension of the 20-Year Statute of Limitations by Unilateral Action of the California Franchise Tax Board
- Taxation Section 2015-2016 Leadership Directory
- The United State Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2)
- Visiting the Committees
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………..3
Order Out of Chaos – Making [the Other Half of] California’s Trust Taxation System Work…………………………………………………………………………………………………………………….4
By Paul H. Frimmer
Proposal to Amend Revenue and Taxation Code Section 19255 to Avoid Extension of the 20-Year Statute of Limitations by Unilateral Action of the California Franchise Tax Board ………………………………………………………………………………………………………..11
By Andrew D. Allen
The United State Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2) …………………………………………………………………………………………….16
By Roy A. Berg & Marsha-laine Dungog