Taxation
Ca. Tax Lawyer Winter/Spring 2015, Volume 23, Number 4
Content
- Bar Business
- Information Letter Notice 2013-0036 and Why California's Anti-Deficiency Statues Convert Recourse Debt to Nonrecourse Debt
- Irs Rank and Church Tax Inquiries: An Analysis of Proposed Treasury Regulations Under Internal Revenue Code Section 7611
- Key U.S. Tax Considerations for Eb-5 (and Other) Visa Applicants
- Masthead
- Message from the Chair
- Taxation Section 2014-2015 Leadership Directory
- The Effective Tax Administration Hardship Offer-in-Compromise: Improving the Standards of Review and Increasing the Acceptance Rates
- Visiting the Committees
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………..2
Key U.S. Tax Considerations for EB-5 (and Other) Visa Applicants…………………………………………3
By Patrick W. Martin
Information Letter Notice 2013-0036 and Why California’s Anti-Deficiency Statutes Convert Recourse Debt to Nonrecourse Debt………………………………………………………….12
By Douglas L. Youmans and N. Aaron Johnson
The Effective Tax Administration Hardship Offer-in-Compromise: Improving the Standards of Review and Increasing the Acceptance Rates……………………………………………………………………….22
By Jeffrey A. Titus