Taxation

Ca. Tax Lawyer March 2021, Volume 30, Number 1

Contents

Message from the Chair……………………………………………………………………………………………………………………………2

Request for Guidance Requesting Making Proper S Corporation Consents of Form 2553, Election by a Small Business Corporation……………………………………………………………………….4
By John C. Miles and Eric D. Swenson

Bringing Back the Buffer: A Proposal to Amend CRTC Section 18604(a) to Provide a Seven-Month Filing Extension to Corporate Taxpayers………………………………………………….15
By Saba S. Shatara and Megan Robertson

Tax Treatment of Undocumented Immigrants in California…………………………………………………………….22
By Gi Jung Nam and Ellen Swain

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