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
- Contents
- Masthead
- 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?
- Message from the Chair
Message from the Chair
By Steven Walker
Welcome to the Fall issue of the California Tax Lawyer. As the Chair of the Taxation Section, I encourage you to become more involved in the Taxation Section. With more than 3,000 members, the Taxation Section provides an unparalleled opportunity to further your professional development, network and interact with private practitioners and government officials, and help influence tax policy and legislation. To learn more, please take a moment to visit the Taxation Section’s homepage at http://taxation.calbar.ca.gov/.
Throughout the year, the Taxation Section and its ten Standing Committees offer a variety of educational programs and events.
We begin the year with our Annual Sacramento Delegation, in which the Taxation Section sends a delegation of tax attorneys to Sacramento to discuss state tax legislation, policy and procedure with California legislative and state agencies responsible for the enactment and administration of tax law in California, including representatives from the Assembly and Senate Tax Committees, Legislative Analyst’s Office Legislative Counsel, California Franchise Tax Board, California State Board of Equalization, and California Employment Development Department. In January, participants travel to the State Capitol to present their papers, which include an explanation of the proposal, current law, why change is needed, and suggestions with respect to how the change might be implemented. The Taxation Section begins soliciting paper topics for that event in the fall.