Taxation

Ca. Tax Lawyer 2016, VOLUME 25, NUMBER 3

Contents

Message from the Chair……………………………………………………………………………………………………..3

Order Out of Chaos ? Making [the Other Half of] California’s Trust Taxation System Work…………………………………………………………………………………………………………………….4
By Paul H. Frimmer

Proposal to Amend Revenue and Taxation Code Section 19255 to Avoid Extension of the 20-Year Statute of Limitations by Unilateral Action of the California Franchise Tax Board ………………………………………………………………………………………………………..11
By Andrew D. Allen

The United State Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2) …………………………………………………………………………………………….16
By Roy A. Berg & Marsha-laine Dungog

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