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CALIFORNIA LAWYERS ASSOCIATION TAXATION SECTION TAX POLICY, PRACTICE & LEGISLATION COMMITTEE
2021 SACRAMENTO DELEGATION PAPER
NEED FOR GUIDANCE FOR CALIFORNIA PURPOSES ON THE APPLICATION OF IRC SECTION 1031
TO VIRTUAL CURRENCIES AND OTHER DIGITAL ASSETS
This proposal was prepared by James Creech, member of the Tax Procedure Committee; and Annette Nellen and Roger

In January of 2021, Congress enacted the Corporate Transparency Act (“CTA”), as part of the National Defense Authorization Act (“NDAA”). The CTA requires legal entities to register with the US Financial Crimes Enforcement Network (“FinCEN”) and disclose their ultimate beneficial owners.
Absent the CTA, neither the federal government nor the states require a disclosure of

The autonomous vehicle (AV) space is heating up as corporate and financial investors have shown renewed interest in the space and the technology and regulatory environment have advanced.
AV is not a technology as much as it is a capability comprised of a combination of technologies. Those technologies include imaging, LIDAR, RADAR, GPS, monitors, beacons,

By now everyone has heard of the use of SPACS to access the public markets. A SPAC, or special purpose acquisition company, is a company that raises money to acquire a private company. Since the SPAC has no financial history, early investors do not know in advance what company they will be investing in, but

The recent ransomware attack on the Colonial Pipeline, the largest gasoline pipeline in the United States, has accentuated the vulnerabilities of technology-based critical infrastructure. It has long been known that the supply chain is vulnerable to cyberattacks. In 2017, for example, the shipping giant Maersk was a victim of the NotPetya ransomware. The COVID-19 pandemic

For California small businesses, the news these days seems bleak. State and local governments have shut down most of the state, legislators in Sacramento have proposed increasing the top state income tax rate to 16.8% and the costs of doing business remain high.  Litigious parties and opportunistic lawyers have been using California’s Private Attorney General

Now that you have decided to start a company, the first decision you will make as an entrepreneur is the form of business entity to select. As a practical matter, you have three likely choices: a C corporation, an S corporation and an LLC. Unfortunately, there is no one size fits all solution or