Taxation
Ca. Tax Lawyer Spring 2014, Volume 23, Number 1
Content
- Bar Business Taxation Section Overview
- Masthead
- Message From the Chair
- Proposal to Amend Treasury Regulation Section 301.6303-1 to Conform to Internal Revenue Code Section 6303 and Relevant Court Decisions
- Proposed Guidance Under Internal Revenue Code Section 707 Relating to Disguised Sales of Property
- Proposed Guidance Under Internal Revenue Code Sections 901(a), 275(a)(4), and 905(c)
- Self-Study Article: Litigating the Fbar Penalty in District Court and the Court of Federal Claims
- Taxation Section 2013-2014 Leadership Directory
- The 2014 Sacramento Delegation
- Visiting the Committees
- Contents
Contents
Litigating the FBAR Penalty in District Court and the Court of Federal Claims……………………….3
Robert Horwitz
Proposed Guidance Under Internal Revenue Code Section 707 Relating to Disguised Sales of Property…………………………………………………………………………………………..10
Michael P. Burns
Proposal to Amend Treasury Regulation Section 301.6303-1 to Conform to Internal Revenue Code Section 6303 and Relevant Court Decisions………………………………………19
A. Lavar Taylor and Grace Alcantara
Proposed Guidance Under Internal Revenue Code Sections 901(a), 275(a)(4), and 905(c)…………..24
Jenna (Shih) Anderson and Po Han Chen