Taxation

Ca. Tax Lawyer 2017, VOLUME 26, NUMBER 2

Contents

Message from the Chair……………………………………………………………………………………………………..2

Improved Guidance for Nonprofit Organizations Utilizing New Markets Tax Credits to Better Serve Low-Income Communities…………………………………………………………………………………………4
By Julie Treppa

Economic Nexus Threatens Water’s Edge Elections: A Legislative Proposal for Relief………………13
By Robert Keith Gray, Jr & Joshua M. Grossman

California’s Per Partner Penalty: A Proposal for Reform to Encourage Compliance but Not Unfairly Punish………………………………………………………………………………………………………………21
By Brian W. Toman & Shirley J. Wei

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