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Personal
& Corporate Income Taxes
Most of these articles are excerpted
from Cal-Tax Digest, featuring
analysis and commentary on important public finance topics by
Cal-Tax staff, political leaders, and policy experts. Click
here for subscription information.
- Cal-Tax Online Special: Comparison Charts of Federal and California Tax Laws (Oct. '02) [PDF file - requires Adobe Acrobat Reader to view]
-
The Naked Taxpayer.
(Aug. '02)
By Barbara O'Connor -
Suspending the NOL: Something Wicked This Way
Comes.
(June '02)
By Greg Turner -
California Tax Law After the Federal "Job Creation and Worker Assistance
Act of 2002". (Apr. '02)
By Chris Micheli -
Pledging a Business-Friendly California. (Feb. 02)
By Richard Riordan - California
Must Conform to Federal Retirement Investment Law (Jan.
'02)
By Greg Turner -
State Budget Rises, Falls with Taxes Paid by the
Rich (Jan. '02)
By Daniel Weintraub - Overview of Current MIC Appeals in California. By Chris Micheli
- A Review of the Development of California's MIC Regulations. By Chris Micheli
- Annual Update on California's Manufacturing Tax Incentives - 2001 Legislative Session. By Chris Micheli
- New MIC Legal Notice Issued by FTB By Chris Micheli
- A Look at the FTB's Guidance on Claiming the R & D Credit in California. By Chris Micheli
- A Look at the FTB's Guidance on Claiming the MIC in California By Chris Micheli
- Open
Letter: FTB Meeting Needed to Resolve Ceridian
(Sept. '01) -
Audits of California's MIC: An Examination of Major Issues in Controversy
(July '01)
By Chris Micheli and Michael D. Herbert - FTB Issues New Legal Ruling on the MIC. By Chris Micheli, Carpenter Snodgrass & Associates.
-
California’s
First MIC Appeal Decided in Favor of Taxpayer.
By Chris Micheli, Carpenter Snodgrass & Associates, Michael D. Herbert, Andersen’s State & Local Tax Practice, and Jeffrey M. Vesely, Pillsbury Winthrop LLP -
The
FTB's Vision of the Future (Apr. '01)
From the Franchise Tax Board - The
Role of Tax Incentives (Feb. '01)
By Chris Micheli, David R. Doerr and Fred Main - Courts, BOE Side with Taxpayers in 3 Cases (Feb. '01)
- BOE Chair-elect Claude Parrish Q&A (Dec.'00)
- The Methods States Use To Determine Taxable Presence Are All Over the Map
(Nov. '00)
By George Donnelly - Expand California's MIC to Include Independent Energy Producers
(Nov.'00)
By Chris Micheli, Juan G. Rodriquez and Mohammed S. Alrai - Cal-Tax Online
Special: California Omnibus Tax Conformity Bill
Fails Again (Oct. '00)
By Gina Rodriquez and Chris Micheli. - A Perspective on California's Extraordinary Recent
Revenue Performance (Apr.
'00)
By the Legislative Analyst's Office - Cal-Tax Online
Special: California
Tax Law After the 1999 Federal "Extenders" Bill
(Dec. '99) [PDF file - requires
Acrobat Reader]
By Chris Micheli and Gina Rodriguez - Cal-Tax Online
Special: Annual
Update on California's Manufacturing Tax Incentives (Dec.
'99) [PDF file - requires
Acrobat Reader]
By Chris Micheli - Cal-Tax Online
Specials on Federal Tax Conformity
(Nov. '99):
PDF files -- Adobe Acrobat Reader is required to view these:- California
Enacts Modest Federal Conformity Measures
By Gina Rodriguez, Eileen Roush and Chris Micheli - Comparison
Charts of Federal and California Tax Laws
By Chris Micheli and Gina Rodriguez - Major
California Tax Conformity Bill Left Languishing
By Eileen Roush, Gina Rodriguez and Chris Micheli
- California
Enacts Modest Federal Conformity Measures
- California Budget Accord Provides Tax Relief (Sept. '99)
By Chris Micheli - What a Bargain: Tax Benefits for Funding Child
Care Program
(July '99)
By Gina Rodriguez - Treatment of Capital Gains (Mar. '99)
Analysis from the Franchise Tax Board - Cal-Tax Online
Special: Significant
1998 California Tax Law Developments: Another Year of Tax Relief
and Changes (Dec. '98) [PDF
file - requires Adobe
Acrobat Reader to view]
By Chris Micheli - Cal-Tax Online
Special: An
Update on California's MIC and Partial Exemption Statutes
(Dec. '98) [PDF file
- requires Adobe
Acrobat Reader to view]
By Chris Micheli - Cal-Tax Online
Special: Comparison
Charts of Federal and California Tax Laws (Dec. '98) [PDF file - requires Adobe
Acrobat Reader to view]
By Chris Micheli and Gina Rodriguez - California Tax Conformity (Dec. '98)
By Gina Rodriguez and Chris Micheli - California's R&D Tax Credit Conformity Takes
Effect Early -
3-Tier Credit Percentages May Be Increased (Nov. '98)
By Chris Micheli - Update on Federal Tax Law Conformity in California:
A Review of 1997 Developments
(Dec. '97)
By Gina Rodriguez and Chris Micheli - Detailed
tables showing where California is in and out of conformity with
federal tax changes enacted since 1993.
By Gina Rodriguez and Chris Micheli - Major 1997 Tax Relief Measures are Enacted (Nov. '97)
By Chris Micheli - Capital Gains Conformity Will Increase Revenues
While Benefitting Taxpayers
(Oct. '97)
By Stephen Kroes - Restructuring the IRS - No Time for Beltway Politics (Sept. '97)
By Ernest J. Dronenburg - Press
Release: Capital Gains Conformity is Needed -- Now
(September 5, 1997) - Legislative Changes Make the Manufacturers' Investment
Credit More Attractive to Key Industries (June '97)
By Chris Micheli - A Detailed Comparison of California and Federal
Tax Laws: Will California Conform? Part II (Apr. '97)
By Chris Micheli and Gina Rodriguez - Conformity: The Impossible Dream (Mar. '97)
By David R. Doerr - A Detailed Comparison of California and Federal
Tax Laws: Will California Make Additional Conforming Changes? (Mar, '97)
By Chris Micheli and Gina Rodriguez - Legislative Analyst's Office: The Impact of the
Governor's Proposed Corporate Tax Cut (Mar. '97)
By the Legislative Analyst's Office - No
on 217: Higher Taxes Chase Away Jobs (Sept. '96)
By Larry McCarthy - Taxpayers
Work with FTB to Implement MICs
(Nov. '95)
By Larry McCarthy