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
- Message From the Chair
- Perfecting the Informal Refund Claim (No Malpractice, Please)
- 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
- Table of Contents
TABLE OF CONTENTS
3 MESSAGE FROM THE CHAIR
By Adria S. Price
4 2023-2024 EXECUTIVE AND STANDING COMMITTEE LEADERS
5 THREE TAXATION SECTION AWARDS PRESENTED AT THE ANNUAL TAX CONFERENCE IN PALM SPRINGS IN NOVEMBER 2023
By Annette Nellen
7 A CRITIQUE OF THE CRYPTIC RULES FOR TAXING CRYPTO
By James Creech, Dennis Leonard , and Justin Miller