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Vol. 30 No. 2 - Winter 2011


Points to Remember

From the Chair


Special Report

Points to Remember

Just A Matter of Fairness: Tax Consequences of the Service’s Revised Community Property Treatment of California Registered Domestic Partners (RDPs)

For Mr. Eric Rey, it was just a matter of fairness. “For the first time ever, I’m able to file federal taxes that, in a small way, acknowledges what’s going on in my relationship,” he exclaimed after the Service issued its historic rulings on May 28, 2010. It had been a long journey for Mr. Rey as he fought for—and ultimately won—the right to split community property income with his RDP for federal tax purposes. ...


Book Review

10th Annual Law Student Tax Challenge

Tax Bites

Tax Bites Takes Another Law School Exam

The Winter 2009 Tax Bites included several clever student responses to Professor Kozak’s request for song lyrics with a tax theme. His 2010 summer school exam offered them a similar opportunity: “Because of Steve’s stellar guitar playing skills and knowledge of federal income tax law, the chair of the American Bar Association Section of Taxation asks him to sing a song at their September 2010 meeting in Toronto that summarizes some of the tax advantages Congress can provide to taxpayers through the Internal Revenue Code.” ...


CLE Calendar