Content

• A Look at the Procedures Governing California Office of Tax Appeals Proceedings
• Are Corporate Investors Doing Business in California If They Invest in California Llcs? a Look at Swart
• Contents
• Message from the Chair
• Request for Guidance Regarding the Relevancy Requirement of the Check-the-Box Regulations
• Tax Business Taxation Section Overview
• Taxation Section 2017—2018 Leadership Directory
• Two Easy Fixes That Could Expand Eligibility for § 6015 Relief from Joint & Several Liability (Even While Retaining Current Rigorous Qualification Vetting)
• Visiting the Committees
• Masthead