Taxation
Ca. Tax Lawyer - 2019, VOL. 28, NO. 2
Content
- 2018-2019 California Real Property Journal Editorial Board
- 2018-2019 California Taxation Editorial Board
- 2018-2019 Executive Committee of the Real Property Law Section
- 2019-2020 Executive Committee of the Taxation Section
- Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions
- Excerpt of 2019 California Documentary Transfer Tax Table
- Feds To the Rescue: 2019 California Transfer Tax Update
- In Further Defense of the "Rushmore Approach" to Account For Intangible Property in Real Property Assessments
- MCLE Self-Study Article: Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits
- Message from the California Tax Lawyer Editor-in-Chief
- Message from the Outgoing Real Property Section Co-Chairs
- Table of Contents
- The Section 199A Deduction: Concepts & Examples
- Message from the California Real Property Journal Editor-in-Chief
Message from the California Real Property Journal Editor-in-Chief
Misti M. Schmidt
After our intellectual property focus last issue, I’m pleased to present a joint issue with the Tax Section. We hope you enjoy a second opportunity to learn about the tricky intersection between real property and another practice area. As our authors explain, the intersection here arises at the federal, state, and local levels, and touches on such issues as tax deductions for certain types of development, small businesses, and nonprofits, as well as transfer taxes and asset appraisals. Our quarterly comic also has something cheeky to say about lien priority and the menagerie of tax assessments that may affect a piece of property.
We welcome any feedback that you may have on article topics, content, or format. We are always looking for informative articles, if you’re interested in writing, and currently, we also are looking for a couple of new Editorial Board members. Consider attending one of the Journal’s Ed Board orientations—in San Francisco on September 10 and in San Diego on September 13—if you might be interested in a spot. Email me for more information at mschmidt@ conservationpartners.com.
—Misti