Business income in California and legal ruling 2012-01 *

USA - November 5 2012
A recent State + Local Tax Insights article discussed “Potential Unity and Business Income in California.”

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Gillette wins Caifornia multistate compact case in Court of Appeal *

USA - July 25 2012
In 1966, the California Legislature adopted the Uniform Division of Income for Tax Purposes Act (“UDITPA”), a model law which had been promulgated in 1957 by the National Conference of Commissioners on Uniform State Law.

Co-authors: Andres Vallejo, Thomas H. Steele, Jenny Choi.

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Thoughts on California residency *

USA - July 16 2012
In all but the most rudimentary cases, determining California residency for personal income tax purposes is not an easy task.

Co-authors: Leslie J. Lao.

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The California Franchise Tax Board re-issues legal division guidance on the research and development credit *

USA - March 20 2012
Internal Revenue Code (“IRC”) section 41 provides for a federal research and development credit for certain qualified research expenses, basic research payments, and other enumerated expenses.

Co-authors: Jenny Choi.

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Potential unity and business income in California *

USA - January 17 2012
“Business income” has been a statutorily defined concept since California’s adoption of the Uniform Division of Income for Tax Purposes Act (“UDITPA”) in 1965.

Co-authors: Timothy Gustafson.

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