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 Long Arm of California’s Franchise Tax Board

In two recent decisions, both of which will be precedential, the California Office of Tax Appeals (OTA)…

Read More

Section 1202 Qualified Small Business Stock Benefits Revisited

As we make it through 2020 and into 2021, one should consider revisiting the choice of entity…

Read More

California 1031 Exchange Scoreboard: TAXPAYERS 3 – FTB 1

In recent years, the California Franchise Tax Board (the “FTB”) has become known for auditing like-kind exchanges…

Read More