Taxation
Ca. Tax Lawyer VOLUME 33, ISSUE 1, DECEMBER 2024
Content
- 2023-2024 Executive and Standing Committee Leaders
- A Critique of the Cryptic Rules For Taxing Crypto
- An Overview of the History of California Residency
- ARE 1031 DROP & SWAP REAL ESTATE EXCHANGES IN JEOPARDY IN CALIFORNIA?
- Committee Quick Points
- Perfecting the Informal Refund Claim (No Malpractice, Please)
- Table of Contents
- The Office of Tax Appeals Sources An Individual Partner's Distributive Share of Partnership Gain Using Corporate Apportionment and Allocation Rules In the Appeal of Smith
- Three Taxation Section Awards Presented At the Annual Tax Conference In Palm Springs In November 2023
- Message From the Chair
MESSAGE FROM THE CHAIR
AUTHOR
Adria S. Price
Welcome to the 2024 issue of the California Tax Lawyer! The Taxation Section is comprised of a collegial group of individuals from all over the state of California and beyond. Our members are government, private practice, large firm, solo, students, judges, accountants, enrolled agents and attorneys. The Taxation Section is overseen by an Executive Committee (EC) that consists of a diverse group of individuals who are a reflection of our membership. I would like to introduce the leadership team from this amazing group of hardworking people who volunteer their time and expertise to provide the educational presentations, networking events and pro bono opportunities the Taxation Section enjoys.
Jackie Zumaeta, the Executive Committee’s Outgoing Chair, is the Deputy Chief Counsel, Specialized and General Tax Administration Bureau at the California Franchise Tax Board. When she is not at the FTB or acting as my sounding board, she is mom to fur babies and the wife of Morgan, also an attorney and honorary member of the EC. Our EC is a better place with Jackie as a part of it.