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Interested Parties Meetings Archive 2011

Note: Documents are in Adobe's Portable Document Format (PDF) unless otherwise noted.

Topic
(R&TC refers to Revenue & Taxation Code)
Date and time Notice/information
Failure to File a Return:  Discuss draft language for a new regulation under Revenue and Taxation Code section 19131 regarding a California program for the first time abatement of timeliness penalties similar to the federal first time abatement under Internal Revenue Manual section 20.1.1.3.6.1 November 1, 2011
2:30 p.m.
Meeting notice and information | Proposed Language
Notice of Bankruptcy or Receivership:  Second Interested Parties Meeting to discuss draft language for a new regulation pertaining to the notice requirement set forth under RTC section 19089. November 1, 2011
1:00 p.m.
Meeting notice and information | Proposed Language
Sales Factor.  Sales of Tangible Personal Property; Throwback Sales:  Second Interested Parties Meeting to discuss proposed amendments to California Code of Regulations, title 18, section 25106.5, to implement Revenue and Taxation Code section 25135, as amended in 2009. October 4 , 2011
1:00 p.m.
Meeting notice and information | Discussion Topics | Proposed Language
Limited Liability Company Fees:  Third Interested Parties Meeting to discuss the need for possible regulatory guidance relating to the LLC fee imposed under Revenue and Taxation Code (RTC) section 17942 to address the impact of the single-factor sales election on the assignment of sales, as contained in RTC section 17942, subdivision (d)(2). October 4 , 2011
11:00 a.m.
Meeting notice and information | Discussion Topics | Proposed Language
Financial Institution Record Match (FIRM): Second Interested Parties Meeting to discuss draft language and elicit public input regarding what regulatory guidance, if any, should be provided to clarify the FIRM program and process under Revenue and Taxation Code section 19266. September 27, 2011
1:30 p.m.
Meeting notice and information | Summary of First Meeting | Proposed Language | FIRM General Information Booklet
Intercompany Transactions: Elicit public input regarding proposed amendments to Regulation section 25106.5-1, regarding proposed amendments to the Deferred Intercompany Stock Account (DISA) provisions to provide additional guidance to taxpayers. August 16, 2011
1:00 p.m.
Meeting notice and information | Summary of Third Meeting
Financial Institution Record Match (FIRM): Elicit public input regarding what regulatory guidance, if any, should be provided to clarify the FIRM program and process under Revenue and Taxation Code section 19266. August 16, 2011
10:00 a.m.
Meeting notice and information
Withholding Regulations: Discuss the third draft of the proposed withholding regulations (Sections 18662-0 through 18662-8, 19002). July 14, 2011
1:00 p.m.
Meeting notice and information
California Child and Dependent Care Expenses (CDC) Credit: Discuss proposed new regulations under Rev. & Tax. Code section 17052.6 and address: 1) what documentation is acceptable to identify the taxpayer’s claimed qualifying children and/or dependents; 2) what documentation is acceptable to identify the taxpayer’s care provider and legal presence; and what documentation is acceptable to establish payment for care services in lieu of copies of cancelled checks and money orders. May 31, 2011
1:00 p.m.
Meeting notice and information | Summary of First Meeting
Sales Factor.  Sales of Tangible Personal Property; Throwback Sales:  Discuss proposed amendments to California Code of Regulations, title 18, section 25106.5 to implement Revenue and Taxation Code section 25135, as amended in 2009. May 26, 2011
11:00 a.m.
Meeting notice and information | Discussion Draft 1997 Discussion Draft, Section 25106.5, Mechanics of Combined Reporting Version | Results of Interested Parties Meeting
Transfer of Appreciated Property to an Insurer: Discuss proposed California Code of Regulations, title 18, section 24465, to implement Revenue and Taxation Code section 24465. Specifically, this IPM will address subdivisions (c) and (f) of section 24465. March 8, 2011
1:00 p.m.
Meeting notice and information | Results of Interested Parties Meeting