Taxation
Ca. Tax Lawyer 2018, Volume 27, No. 1
Content
- 2017 Annual Meeting of the California Tax Bar & California Tax Policy Conference Report
- A Toast to Women in Tax
- Bar Business
- Justin T. Miller Honored with the 2017 V. Judson Klein Award
- Masthead
- Message from the Chair
- Non-Taxable Crowdfunding—Amending Reporting Requirements to Reflect Social Changes
- Proposed Methods to Enhance the Implementation and Enforcement of the Expatriation Tax (Irc § 877A)
- Steven Toscher Honored with the 2017 Joanne M. Garvey Award
- Taxation Section 2017-2018 Leadership Directory
- U.S. Tax Reform: International Provisions
- Understanding Intangible Assets and Real Estate: a Response to the Iaao Committee's Guide
- Valerie Dickerson Honored with the 2017 Benjamin F. Miller Award
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………2
Understanding Intangible Assets and Real Estate: A Response to the IAAO Committee’s Guide………………………………………………………………………………………………..3
By Cris K. O’Neall & C. Stephen Davis
U.S. Tax Reform: International Provisions…………………………………………………………………………15
By Emily P. Graham
Non-Taxable Crowdfunding—Amending Reporting Requirements to Reflect Social Changes ………………………………………………………………………………………………….. 23
By Michelle B. Graham, Catherine M. Swafford & Kelina M. Smith