Taxation

Ca. Tax Lawyer Fall 2014, Volume 23, Number 3

Contents

Message from the Chair……………………………………………………………………………………………………..2

When Should a Trust Be Subject to State Income Tax in California?………………………………………..3
By Justin T. Miller and Richard S. Kinyon

Proposed Guidance for Donor Advised Funds……………………………………………………………………..14
By Courtney Nash Gardner and Jorge Lopez

Using a "Formula" General Power of Apportionment to Resolve Income Tax Basis "Step Up" Issues in the Age of Portability and a Request for Clarification Regarding Revenue Procedure 2001-38…………24
By Dennis Leonard and Jason R. Schingler

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