Taxation
Ca. Tax Lawyer JANUARY 2019, VOLUME 27, NUMBER 4
Content
- California Tax Lawyer Style Manual
- Clarifying Subpart F and Pfic Income Inclusion Upon Renunciation of U.S. Citizenship (Irc §§ 877A(g), 951, 965, 1291)
- Masthead
- Message from the Chair
- Most Recent Irs Due Diligence Regulations Under Irc § 6695(g) Continue to Pose Unique Challenges That Could Undermine Its Very Purpose
- Tax Business
- Taxation Section 2018—2019 Leadership Directory
- The 2018 Sacramento Delegation
- Using and Abusing Charitable Llcs
- Visiting the Committees
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………2
Using and Abusing Charitable LLCs………………………………………………………………………………….4
By Justin T. Miller
Clarifying Subpart F and PFIC Income Inclusion upon Renunciation of U.S. Citizenship (IRC §§ 877A(g), 951, 965, 1291)……………………………………………………………. 15
By Marsha-laine Dungog, Roy Berg and Liguo Cooper Xu
Most Recent IRS Due Diligence Regulations Under IRC § 6695(g) Continue to Pose Unique Challenges That Could Undermine Its Very Purpose……………………………………….26
By Kevan P. McLaughlin