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    California Supreme Court Affirms Novel M&A Tax

    Suppose Mr. Henry owns all of the outstanding shares of a Virginia corporation that owns all of the issued and outstanding shares of a Massachusetts corporation that owns, among other things, real property in Los Angeles, California.  Suppose...

    Mergers & Acquisitions, Proposition 13, Rev. & Tax. Code, Section 11901, 926 N. Ardmore, 926 North Ardmore, assessor, change of ownership, Documentary Transfer Tax Act, Leondra, recorder, Section 408, Section 60