Public Documents

Testimony before the U.S. Senate Permanent Subcommittee on Investigations
U.S. Senate Subcommittee Testimony, November 18, 2003

Franchise Tax Board Notices
FTB Notice 94-4, Deductibility of the Michigan Single Business Tax, November 10, 1994
FTB Notice 94-6, Revenue Procedure 92-20, November 28, 1994
FTB Notice 95-1, Separate State Elections, March 15, 1995
FTB Notice 96-3, IRS Revenue Procedure 96-31, September 20, 1996
FTB Notice 2000-8, Requests for Changes in Accounting Periods and Methods, November 7, 2000
FTB Notice 2003-9, Revenue Procedure 2003-33 – Automatic Extensions to Make Internal Revenue Code Section 338 Elections, October 24, 2003

Franchise Tax Board Legal Rulings
FTB Legal Ruling 2001-3, California Tax Consequences of Federal Advance Refunds and Credits Provided by Internal Revenue Code Section 6428
FTB Legal Ruling 2003-1, Sourcing of Partnership, S corporation and Trust Items for a Part-Year Resident, April 7, 2003

Franchise Tax Board Chief Counsel Announcement
FTB Chief Counsel Announcement 2003-1, Abusive Tax Shelters – California Listed Transactions, December 31, 2003