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Download document CALIFORNIA LAWYERS ASSOCIATION TAXATION SECTION TAX POLICY, PRACTICE & LEGISLATION COMMITTEE 2021 SACRAMENTO DELEGATION PAPER NEED FOR GUIDANCE FOR CALIFORNIA PURPOSES ON THE APPLICATION OF IRC SECTION 1031 TO VIRTUAL CURRENCIES AND OTHER DIGITAL ASSETS This proposal was prepared by James Creech, member of the Tax Procedure Committee; and Annette Nellen and Roger Royse, members of the Tax Policy, Practice & Legislation and Tax Executive Committees of the California Lawyers Association’s Taxation Section.…
The recent ransomware attack on the Colonial Pipeline, the largest gasoline pipeline in the United States, has accentuated the vulnerabilities of technology-based critical infrastructure. It has long been known that the supply chain is vulnerable to cyberattacks. In 2017, for example, the shipping giant Maersk was a victim of the NotPetya ransomware. The COVID-19 pandemic has placed even more stress on the supply chain and, as agriculture has become tech-enabled, farmers and agriculture technology providers…
Now that you have decided to start a company, the first decision you will make as an entrepreneur is the form of business entity to select. As a practical matter, you have three likely choices: a C corporation, an S corporation and an LLC. Unfortunately, there is no one size fits all solution or a single right answer.  The answer to which type of entity to choose is it depends. As background, all three…
The middle of a pandemic, with a deep recession looming, might not seem like a good time to start something new — but there are good reasons to launch now if you are in the right industry. It is often noted that companies such as Airbnb, Netflix and Microsoft were started in recessions. But you do not have to be a future Microsoft to launch now; timing is important for both large and small enterprises.…
The middle of a pandemic, with a deep recession looming, might not seem like a good time to start something new — but there are good reasons to launch now if you are in the right industry. It is often noted that companies such as Airbnb, Netflix and Microsoft were started in recessions. But you do not have to be a future Microsoft to launch now; timing is important for both large and small enterprises.…