The Taxpayer Transparency and Fairness Act of 2017 - A Little Bill May Soon Make Big Changes

The talk of California tax practitioners over the last week has been all about the legislature's passage of AB 102. This may be surprising to those who read the bill when it was introduced on January 10 of this year, for the bill consisted of one...

Referring To Extraneous Agreements In The Articles of Incorporation

I didn't take note of AB 1535 (Maienschein) when it was introduced earlier this year because I thought it was a "spot" bill.  See "See Spot Run". As introduced, the bill simply added "which may include a reference to a separate shareholder agreement"...

Did A Non-Existent Committee Move To Update Corporations Code?

In April, I kvetched about numerous outdated references in the California Corporations Code. For example, several provisions of the Code continue to refer to the "Internal Revenue Code of 1954" more than three decades after the enactment of the...

Removing Elected Officials For Libelous Or Slanderous Statements

In recent years political smearing and outright lying have come to dominate campaigns in California. Candidates are spending less and less time discussing important issues and their own qualifications and more and more time telling falsehoods about...

California Considers Following New England Colonists In Outlawing Fake News

In February, California Assemblyman Ed Chau introduced a bill (AB 1104) that according to its author "attacks the problem of 'fake news' by creating a new state law designed to make it illegal for someone to make false or deceptive statements about...

What Do You Know? Bill Proposes To Eliminate Scienter

Corporations Code Section 25401 is California's basic securities antifraud statute:

Annotate This - The United States Code

Anyone who has studied legal research will recognize that some codes are annotated and some are not. An annotated code includes the text of the statute and summaries of judicial decisions, regulations and other related material. In federal court,...

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