Taxation
Ca. Tax Lawyer 2017, VOLUME 26, NUMBER 3
Content
- An Interview with the Indicted: the Unique Client Perspective
- Bar Business Taxation Section Overview
- California Creates New Tax Departments; Limits Roles of Elected Tax Officials
- Form W-9 or W-8Ben? the Proper Classification of a Dual Resident Taxpayer for Purposes of Documenting Status with a Foreign Financial Institution Under the Foreign Account Tax Compliance Act
- Guidance Needed Regarding Federal Estate Taxation of Exchange Traded Funds Owned by Nonresident Aliens
- Masthead
- Message from the Chair
- Tax Procedure: California Should Conform to Federal Law and Allow Expedited Tentative Nol Refunds
- Taxation Section 2016-2017 Leadership Directory
- The Roots and Fruits of Section 6039G
- Visiting the Committees
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………..2
California Creates New Tax Departments; Limits Roles of Elected Tax Officials……………………….3
By Chris Micheli
Tax Procedure: California Should Conform to Federal Law and Allow Expedited Tentative NOL Refunds…………………………………………………………………………………….14
By Benjamin Elliott and Lauren Knapp
Guidance Needed Regarding Federal Estate Taxation of Exchange Traded Funds Owned by Nonresident Aliens…………………………………………………………………………………………..17
By Patrick W. Martin and Agustin Ceballos