Taxation
Ca. Tax Lawyer Fall 2014, Volume 23, Number 3
Content
- 2014 Annual Meeting of the California Tax Bar and California Tax Policy Conference Report
- Accounting for the Reserve for Depreciation: Estates and Trusts
- Bar Business Taxation Section Overview
- 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?
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………..2
When Should a Trust Be Subject to State Income Tax in California?………………………………………..3
By Justin T. Miller and Richard S. Kinyon
Proposed Guidance for Donor Advised Funds……………………………………………………………………..14
By Courtney Nash Gardner and Jorge Lopez
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…………24
By Dennis Leonard and Jason R. Schingler