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 – 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The California Office of Tax Appeals (OTA) recently posted a nonprecedential opinion regarding a like-kind exchange under…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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FinCEN Publishes Filing Extension For BOI Reporting

As the new reporting regime for Beneficial Ownership Information (BOI) pursuant to the Corporate Transparency Act (CTA)…

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FinCEN Publishes “Small Entity Compliance Guide,” Proposed Filing Extension, For Small Business Beneficial Ownership Information Reporting

The new reporting regime for Beneficial Ownership Information (BOI) pursuant to the Corporate Transparency Act (CTA) draws…

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