Taxation

Ca. Tax Lawyer AUGUST 2022, VOLUME 31, ISSUE 2

PROPOSAL TO PROVIDE FOR AUTOMATIC CONFORMITY TO FEDERAL LEGISLATIVE CHANGES TO INCOME TAX ACCOUNTING METHODS

2020 SACRAMENTO DELEGATION PAPER

Written by Annette Nellen

This proposal was prepared by Annette Nellen, member of the Tax Policy, Practice & Legislation Committee of the California Lawyers Association’s Taxation Section.1 The author thanks reviewers Mark Hoose and Roger Royse for their helpful comments.2

EXECUTIVE SUMMARY

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