Taxation

Ca. Tax Lawyer September 2020, Volume 29, Number 2

Contents

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

Advocating for the Canadian Registered Education Savings Plan and Registered Disability Savings Plan to Be Exempt from Annual Foreign Trust Reporting Requirements (IRC Sections 6048, 6677)……………………………………………………………………………………………………………………….4
By Marsha Laine Dungog and Liguo Cooper Xu

Beating Taxes When Selling Your Business: What Benjamin Franklin Didn’t Know Can Help You………………………………………………………………………..17
By Eric Bardwell, Esq. and Jeremy Huish JD, CPA

A Proposal for First-Time Abatement of Timeliness Penalties…………………………………………………………23
By Kathy Freeman and Ovsep Akopchikyan

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