Taxation
Ca. Tax Lawyer Fall 2014, Volume 23, Number 3
Content
- Accounting for the Reserve for Depreciation: Estates and Trusts
- Bar Business Taxation Section Overview
- Contents
- Masthead
- Message from the Chair
- Proposed Guidance for Donor Advised Funds
- Taxation Section 2014-2015 Leadership Directory
- Using a "Formula" General Power of Apportionment to Resolve Income Tax Basis "Step Up" Issues in the Age of Portability and a Request for Clarification Regarding Revenue Procedure 2001-38
- Visiting the Committees
- When Should a Trust Be Subject to State Income Tax in California?
- 2014 Annual Meeting of the California Tax Bar and California Tax Policy Conference Report
2014 Annual Meeting of the California Tax Bar and California Tax Policy Conference Report
By Betty Williams, Annual Meeting Chair and Valerie Dickerson, CTPC Chair
We set a record high this year with nearly 500 private, public, and industry practitioners participating in the 2014 Annual Meeting of the California Tax Bar and California Tax Policy Conference, held at Lowes Coronado Bay in Coronado on November 6-8, 2014. The annual event provided ample opportunities for attendees to interact with colleagues, government representatives and educators, while also attending a wide variety of substantive programs.
The 2014 conference featured 39 educational programs consisting of three concurrent federal and state tax sessions running throughout the three-day event. In addition to the 13 State and Local Tax programs comprising the California Tax Policy Conference, there were 13 Estate and Gift Tax programs and 13 Tax Procedure Litigation programs, many of which encompassed other tax section topics.
Prentiss Willson was honored at the conference opening luncheon as the recipient of the prestigious Benjamin F. Miller Award. After presenting the award, Professor Richard Pomp followed with a discussion of his experience as the specially appointed Hearing Officer to the Multistate Tax Commission to consider the Uniformity Committee proposals to modify the model Uniform Division of Income for Tax Purposes Act for the first time in many years.