Taxation
Ca. Tax Lawyer March 2021, Volume 30, Number 1
Content
- 2020 Annual Meeting of the California Tax Bar & California Tax Policy Conference Report
- Bringing Back the Buffer: a Proposal to Amend Crtc Section 18604(a) to Provide a Seven-Month Filing Extension to Corporate Taxpayers
- Masthead
- Message from the Chair
- Modification of California Unemployment Insurance Code Section 1755(a) to Provide a Minimum Holding Period for Surrender of Property Subject to Levy from Financial Institutions
- Request for Guidance Regarding Making Proper S Corporation Consents of Form 2553, Election by a Small Business Corporation
- Tax Bar Business
- Tax Treatment of Undocumented Immigrants in California
- Taxation Section 2020-2021 Leadership Directory
- Visiting the Committees
- Contents
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