California – Public hearing scheduled for DISA regulation


On July 25, 2013, the California Franchise Tax Board (FTB) will hold a public hearing regarding proposed modifications to California Code of Regulations (Reg.) section 25106.5-1, specifically pertaining to the treatment of deferred intercompany stock accounts (DISAs). Taxpayers interested in commenting on the proposed changes may provide written comments until 5:00 p.m. on July 25, 2013. [Initial Statement of ReasonsProposed Regulation 25106.5-1]

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

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