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California Streamlines Its Hazardous
Anthology of Withholding Tax Problems 1 9 251
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allocation amended amount Angeles County Bar apply assessment assets attorney bankruptcy Bar Association Bar of California basis Board of Equalization California Tax cash Code Section Committee corporation Counsel County Bar Association deduction determined distribution Employee Benefits entity ERISA estate tax example exemption Franchise Tax Board gain Gift Tax income tax interest Internal Revenue Code Internal Revenue Service issue lease legislation lessee liability limited loss ment nonrecourse debt owner partner partnership payments penalty percent person Procedure Prop proposed regulations Proposition 13 purchase purposes real estate received Rev & TC Revenue Ruling Sacramento San Francisco service-recipient spouse statute Suite Supreme Court Tax Bar Tax Court Tax Lawyer tax return taxable Taxation Chair taxpayer tion Tolles & Olson trade or business transaction transfer transferor Treas trust unitary withholding