Tax in California External Online Resources
Research Guide – California Legal Forms California Civil Procedure Formbooks These include: California Affirmative Defenses 2d, Bancroft Whitney, 5 volumes. These forms are for defenses to civil actions. This publication is also available on Westlaw (Formerly, CAAFDEF). California […]
Tax liabilities in Settlements of Workplace Litigation By Alan S. Levins and Jason E. Shapiro. The first is a shareholder and the second is an associate at Littler Mendelson in San Francisco. They represent employers in employment litigation. Although most cases are resolved by settlement, […]
California Underpayment Interest Rates California interest rate compounds daily and is adjusted twice a year. Year Qtr 1 1/01 – 3/31 Qtr 2 4/01 – 6/30 Qtr 3 7/01 – 9/30 Qtr 4 10/01 – 12/31 2014, 3%, 3%, %, %, 2013, 3%, 3%, 3%, 3%, 2012, 4%, 4%, 3%, […]
Tax Law: California Net Operating Loss Deductions Suspended then Reinstated For tax years beginning in 2002 and 2003, California suspended the Net Operating Loss (NOL) carryover deduction. NOLs generated during these tax years continued to be computed and carried over. Disaster losses were […]
California Military Family Tax Relief Act California Military Family Tax Relief Act Conformity California does conform to the Military Family Tax Relief Act of 2003 that was signed into law on November 11, 2003. This legislation provides for the exclusion of gain from the sale of a […]
Tax Law: California Health Savings Accounts Conformity California does not conform to the portion of §223 of the IRC that permits eligible individuals to establish Health Savings Accounts (HSA’s) for taxable years beginning on or after January 1, 2004. This was added in the Medicare […]
California and the American Jobs Act of 2004 Conformity California does not conform to the American Jobs Act of 2004 that was signed into law on October 22, 2004. This legislation provides for various business tax and agricultural tax incentives, deduction of state and local general sales […]
State Law: California – IRC Conformity Date State Tax conformity means that a state “conforms” or abides by the federal tax code as it relates to tax concepts and definitions of income. This is applicable to both businesses and individuals. Most states conform in some manner, but to […]