Taxation

In this program, William Gorrod, will address recent state and local tax legislation and cases, and will provide an opportunity for discussion of important state and local tax issues impacting companies. Read more

This paper was researched and written by Executive Director Elisabeth Sperow and student accountants Tia Bentivegna, Rachel Farris, Andris Germanis, Nathan Nguyen, Garrett Rexford, and Ridge Schorling (the “team”) of the Cal Poly Low Income Taxpayer Clinic located at California Polytechnic State University, San Luis Obispo. The authors wish to thank Duane Henning, Beth Hodess, and Annette Nellen, for their valuable assistance as reviewers for this paper. Read more

The purpose of this paper is to examine the way in which the net income (including capital gains) of a domestic trust is taxed for federal income tax purposes during the lifetime of the U.S. resident settlor or grantor of the trust, and to recommend a revision of the so-called “grantor trust rules” in Subpart E of Subchapter J of the Federal Income Tax Law (IRC Sections 671 through 679) and the corresponding provisions of the estate and gift tax rules relating to irrevocable transfers in trust (IRC Sections 2035 – 2038 and 2511). Read more

In 2009, foreclosure threatened millions of American homeowners in what was the biggest housing crisis since the Great Depression. Although the climate of bankruptcies and mortgage foreclosures improved during much of the following decade, the current COVID-19 pandemic has thrust many homeowners back into a state of financial uncertainty. Read more

This proposal was prepared by Annette Nellen, member of the Tax Policy, Practice and Legislation Committee and Tax Executive Committee of the Taxation Section of the California Lawyers Association.1 The author thanks reviewers Elisabeth Sperow and Beth Hodess for their helpful comments Read more

International employees who are United States (US) non-residents routinely travel to the US on business trips. These international business travelers (IBTs) often are not eligible for a US Social Security number (SSN) because they do not have a visa type that permits them to apply. Read more

Earn 5.0 Hours of MCLE, which includes Legal Specialization in Taxation Law and Estate Planning, Trusts and Probate Law. Read more

Join us for the 7th Annual Young Tax Lawyers Conference on May 21, 2021. Read more

The purpose of the Sacramento Delegation is to discuss state tax legislation, policy and procedure with California legislative and other appropriate units including legislators and staff members of the Assembly and Senate tax committees, the Legislative Analyst's Office, Legislative Counsel, Franchise Tax Board, Board of Equalization, California Department of Tax and Fee Administration, Employment Development Department, and others. Read more

The discussion centers on ways to minimizes taxes for technology founders and investors both in anticipation of a liquidity event as well as planning post liquidity. Read more