Search for: "Swart Enterprises v. Franchise Tax Bd."
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10 Mar 2017, 3:59 pm
In Swart Enterprises, Inc. v. [read post]
10 Mar 2017, 3:59 pm
In Swart Enterprises, Inc. v. [read post]
9 Sep 2019, 8:05 am
The FTB relied upon Swart Enterprises, Inc. v. [read post]
9 Sep 2019, 8:05 am
The FTB relied upon Swart Enterprises, Inc. v. [read post]
17 Jan 2020, 12:57 pm
Since then, the following decisions, rulings, and other notices were issued but uncertainty still abounds: FTB Technical Advice Memorandum No. 200658 (citing Amman & Schmid and holding that while an out-of-state LLC member receiving California-sourced income was subject to state income tax, it was not doing business for California franchise tax purposes).29 FTB Legal Ruling 2014-01 (reversing course, the FTB describes Amman & Schmid as a narrow exception not… [read post]
16 Apr 2019, 5:19 pm
Swart Enterprises Inc. v. [read post]
4 Mar 2020, 5:15 pm
Franchise Tax Bd. (2017) 7 Cal.App.5th 497. [read post]
