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Part 3 of Title 3 of the California Corporations Code is comprised of four statutes governing "joint stock associations". Oddly, the Corporations Code makes no attempt to define the...
If you have lost loved ones in a fire or other disaster, taxes are the least of your worries.
The California Office of Tax Appeals (OTA) recently issued two opinions addressing the burden of proof taxpayers must meet to substantiate entitlement to California’s research and...
As we discussed in prior posts from November 2022 and February 2023, San Francisco voters passed the Empty Homes Tax Ordinance, which is now codified in San Francisco Business Tax and...
Introduction: Proposition 39- In the legal case of One Technologies, LLC v. Franchise Tax Board, the central question at stake was whether Proposition 39 violated the...