(DOWNLOAD) "Lennane V. Franchise Tax Bd." by Supreme Court Of California * Book PDF Kindle ePub Free

eBook details

Title: Lennane V. Franchise Tax Bd.
Author : Supreme Court Of California
Release Date : January 28, 1994
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

We granted review in this case to construe tax statutes -- Revenue and Taxation Code sections 17063.11 and 18162.5 -- that have been repealed yet continue to govern the Disposition of outstanding tax claims in excess of $300 million.*fn1 At issue is the extent of California income tax liability for capital gain on the sale of "small business stock" that plaintiffs and other California taxpayers acquired on or before September 16, 1981, and sold between 1981 and 1987.

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