Tax Notebook Blog

Gray Line

Visit the Boutin Jones Tax Notebook to learn about the latest developments and rulings in California and federal tax law.

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…

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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…

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The Corporate Transparency Act – Decisive Action by Treasury

In our last installment regarding the wild ride of the Corporate Transparency Act (CTA) and its Beneficial…

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The Corporate Transparency Act – Latest News From the Front

When we last looked in on the ongoing saga of the Corporate Transparency Act (CTA) and its…

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The Corporate Transparency Act – The Saga Continues

When we last looked in on the ongoing saga of the Corporate Transparency Act (CTA) and its…

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Update on the Corporate Transparency Act Saga

For those who may have been away for the holidays and missed the ongoing saga regarding the…

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You Can Do What? – Disproportionate Distributions By S Corporations

Introduction S corporations are popular among businesses because they afford shareholders the liability protection of a corporation,…

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1031 Exchange Review: Trouble in Wine Country

The California Office of Tax Appeals (OTA) recently posted a nonprecedential opinion regarding a like-kind exchange under…

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A Reorganization By Any Other Name Would Smell As Sweet . . . Or Maybe Not

What’s in a name? As Juliet asked Romeo, so the Court asked in the recent case of…

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