Taxation
Ca. Tax Lawyer Spring 2014, Volume 23, Number 1
Content
- Bar Business Taxation Section Overview
- Contents
- 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
- Visiting the Committees
- The 2014 Sacramento Delegation
The 2014 Sacramento Delegation
By Betty Williams
Eight members of the Taxation Section presented their ideas for improvements to California tax law. The ideas, spelled out in detailed papers, were presented to staff of the Franchise Tax Board, Board of Equalization, Senate Governance and Finance Committee, Assembly Revenue and Taxation Committee, and the Legislative Analyst’s Office (LAO). The proposals called for both administrative and statutory changes.
This new activity of the Taxation Section is modeled after the Taxation Section’s Washington, D.C. Delegation where Taxation Section members, along with members of the Los Angeles County Bar Association, have presented proposals to administrative and legislative staff in Washington, D.C. for over 20 years.
As with the Washington, D.C. Delegation, the ideas addressed in the papers are the individual views of the authors, and do not represent the position of the State Bar of California or its Taxation Section.