Taxation

California law should be changed to fully conform to IRC Section 1031 on like kind exchanges. With the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017), IRC Section 1031 was changed to only apply to real property held for business or investment purposes, effective for exchanges completed after December 31, 2017. Prior to this change, the like kind exchange gain and loss deferral rule also applied to many types of personal property (tangible and intangible) held for business or investment purposes. Read more

Currently, California tax agencies require taxpayers to submit a different set of financial statements to each agency for tax collection purposes, even though each agency’s forms request mostly identical information. This burdens taxpayers with multiple submissions if they have outstanding liabilities with more than one agency. It is especially cumbersome for those who already face financial and compliance difficulties. Read more

The State of California and its subordinate entities have enacted policies that encourage tribal land return to California Tribes and support co-management of ancestral lands by California Tribal Nations.[3]  Current State policy aims to provide measures of restorative justice for California’s role in the genocide of California Indians, taking tribal lands without due process or fair compensation, and its previous prejudicial policies that harmed California Indians.[4]  Unfortunately, these land return transactions can create a financial burden on tribes when the property taxes increase with the acquisition at a higher purchase price. Read more

This program will examine California's approach to determining the multistate tax base, including apportionment and revenue sourcing. Read more

The speakers will discuss new tax law including the recent tax cases of particular interest Connelly and Anenberg. The speakers will also discuss upcoming tax legislation and potential proposals. Read more

At the SALT Committee's Annual Meeting, representatives from the four state taxing agencies will present on current developments and provide general status updates on matters from the last fiscal year. Read more

Gain insights into: Reviewing all schedules on a Form 706 and 709 Learning the pitfalls in reporting that often occur in trust Read more

The purpose of this webinar is to show participants the efficient results of hyperlinking documents to tax returns, reports, briefs, audit files and other documents in litigation and other court filings. The objective of the webinar is to demonstrate and teach how terabytes and compound documents can be available at the click of a button. Read more

Come to the 2024 Annual Meeting of the Tax Bar and Tax Policy Conference at the Hilton Anaheim! Read more

This virtual conference will provide comprehensive insights into critical topics shaping the world of taxation, tailored for tax professionals, CPAs, attorneys, and financial advisors seeking to stay at the forefront of the industry. Don't miss this opportunity to expand your knowledge and gain practical insights from our expert speakers. Read more