Taxation
Ca. Tax Lawyer VOLUME 34, 2025 ANNUAL ISSUE
Content
- 2024-2025 California Lawyers Association Tax Section Executive Committee
- 2025 Annual Award Winners
- By the Tax Section Members
- California's Anti-ing Trust Statute Comes With Strange Drafting Choices, Planning Opportunities, Landmines, and Apparent Errors
- Ctl Prize For Excellence In Writing
- Editors' Note: a New Way Forward
- From the Chief Counsels
- Government Contributions To Capital May Still Qualify For Exclusion From State Income Tax
- High Liability
- Inside This Issue
- Local Tax Sharing Agreements: a Constitutional Critique
- Managing Ftb Audits of International Taxpayers
- Minutes From the 2025 Meeting of Eagle Lodge West
- Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
- Table of Contents
- Message From the Chair
MESSAGE FROM THE CHAIR
AUTHOR
Amy Spivey
Welcome to the 2025 issue of the California Tax Lawyer! The Taxation Section has been busy this year with our many events and projects, a few of which I will highlight below. As you may have noticed, our California Tax Lawyer Magazine has undergone some changes, the biggest of which is changing to an annual publication. We hope these changes will allow our California Tax Lawyer Magazine to continue its tradition of publishing high-quality articles and other material relevant to our members. I would like to thank Keith Long, Valerie Dickerson, and Jiwon Jeong for spearheading and implementing these changes.
Below is a recap of recent events and projects for your review.