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California Redefines Licensed Software as “Tangible Property” for Sales Tax Purposes
California Extends Sales and Use Tax to Software and SaaS On June 29, 2026, Governor Newsom signed…
New Tax Case Precedent
The federally declared COVID-19 disaster period ran from January 20, 2020, through May 11, 2023. Two recent…
F Reorganizations and the PTET
The PTET In California, the “pass-through entity tax” (PTET) refers to an election by a partnership or…
Section 1202 Under the OBBBA – Pale Ale to IPA
For craft beer drinkers, IPA (i.e., India Pale Ale[1]) has seemed the preferred style for some time. …
Return to OZ – Opportunity Zones in the OBBBA
“Thank you, and on behalf of the group and ourselves I hope we passed the audition.” So…
Transferring Property Tax Basis in California After Proposition 19
Questions about real estate taxes, from people who are not real estate investors, usually are about property…
Key Insights from the One Big Beautiful Bill Act
The world of taxation may undergo a significant transformation with the proposed One Big Beautiful Bill Act,…
The Corporate Transparency Act – Interim Final Rules by Treasury
When we last looked in on the ongoing saga of the Corporate Transparency Act (CTA) and its…
Delaware Statutory Trusts – The Versatile Like-Kind Exchange Tool
Anyone doing a like-kind exchange under IRC Section 1031, or anyone familiar with the 1031 exchange cottage…