Member Articles

Commercial Rent Tax for Childcare Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect January 1, 2019, and increase the Gross Receipts Tax (“GRT”) on Commercial Rents. ...

Internal Revenue Code (IRC) Section 1031 allows nonrecognition of gain or loss where property held for investment or for productive use in a trade or business is exchanged for like-kind property held for the same purpose ...

The California Supreme Court recently issued its long-awaited opinion in Dynamex Operations West v. Superior Court, clarifying the standard for determining whether workers in California should be classified as employees ...

Authored by Lindsay Gehman; Originally published in The Daily Journal, May 24, 2018. Advertisers continue to utilize influencer marketing as an effective means of connecting with their target consumers and achieving a h ...

Parties that operate websites may enjoy immunity from copyright liability for the infringing posts of their users under the terms of the Digital Millennium Copyright Act (“DMCA”). The DMCA offers a “safe harbor” ...

By Scott C. Hall.  The Federal Aviation Administration's ("FAA's") Part 107 rule for small commercial drone operation, effective as of August 2016, has now been up and running for over a year. In light of this mileston ...