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Community Property Tax Issues for Domestic Partners and Same-Sex Spouses:

– Lambda Legal Defense & Education Fund, Inc., The IRS Applies “Income-Splitting” to California’s Registered Domestic Partners and Same-Sex Spouses (and Now RDPs in Washington and Nevada, too!): http://www.lambdalegal.org/publications/factsheets/fs_the-irs-applies-income-splitting-community-property.html

– IRS Office of Chief Counsel Memorandum 201021050, C.C.A. 2010-21-050, May 28, 2010: http://www.irs.gov/pub/irs-wd/1021050.pdf

–- IRS Office of Chief Counsel Memorandum 201021048, C.C.A. 2010-21-048, May 28, 2010: http://www.irs.gov/pub/irs-wd/1021048.pdf

– Internal Revenue Service, Publication 555 Community Property, *new update!* December 2010: http://www.irs.gov/pub/irs-pdf/p555.pdf

Articles:

Till the Emergency Room Do Us Part: How Your Advance Health Care Directive Can Help You and Your Partner Stick Together, Bay Area Reporter, December 2009

Capital Gains Tax Advantages for Married Couples and California State Domestic Partners: The “Double Step-Up” and How to Take Advantage of It, ONBAYAREA.COM, August 2009

For Domestic Partners, Complicated Tax Issues, Los Angeles Times, November 2006

Popping the Big Question: Will You Be My California Domestic Partner?, Out Now Magazine, September 2006

California Protections for Same Sex Couples in the Age of AB205, San Francisco Spectrum, September 2004

AB205 and Same Sex Marriage: What Do We Do Now?, San Francisco Spectrum, May 2004

Beck Law Group Newsletters:

Volume 1, Issue 1, Spring 2006 Print View
California Senate Bill 565 Offers Greater Tax Protection for California State Domestic Partners

Volume 1, Issue 2, Summer 2006 Print View
Avoiding Property Tax Reassessment for Unmarried Couples *Not* Registered as California Domestic Partners

Volume 1, Issue 3, Fall 2006 Print View
Talking to Families and Friends about Estate Planning for You and Them

Volume 1, Issue 4, Winter 2007 Print View
The Move Away From Property Tax Protection for San Francisco City/County Domestic Partners

Government Web Sites:

Internal Revenue Service: www.irs.gov
California Secretary of State: www.ss.ca.gov
California Franchise Tax Board: www.ftb.ca.gov
California State Board of Equalization: www.boe.ca.gov

Domestic Partnership Information:

National Center for Lesbian Rights: www.nclrights.org/
Lambda Legal Defense Fund: www.lambdalegal.org

Bay Area Superior Courts Web Sites:

Alameda: www.co.alameda.ca.us/courts
Contra Costa: www.cc-courts.org
Marin: www.co.marin.ca.us/depts/mc/main/index
San Francisco: www.sftc.org
San Mateo: www.sanmateocourt.org
Sonoma: www.sonomasuperiorcourt.com
Santa Clara: www.claraweb.co.santa-clara.ca.us/sct

County Assessor’s Offices:

Alameda: www.co.alameda.ca.us/assessor/
San Francisco: www.ci.sf.ca.us/assessor/
San Mateo: www.care.co.sanmateo.ca.us/
Marin: www.marin.ca.us/depts/AR/main/index
Contra Costa: www.co.contra-costa.ca.us/depart/
Santa Clara: www.scc-assessor.org
Sonoma: www.sonoma-county.org/assessor/
Stanislaus: www.co.stanislaus.ca.us/assessor/
Lake: www.co.lake.ca.us/countygovernment/
Yolo: www.yolocounty.org/org/Assessor/
Fresno: www.fresno.ca.gov/

Law Organizations Web Sites:

State Bar of California: www.calbar.org
American Bar Association: aba.org
American Law Institute – American Bar Association:ali-aba.org
National Academy of Elder Law Attorneys: naela.org

Legal Research Sites:

Official California Legislative Information: www.leginfo.ca.gov
California Code of Regulations: www.calregs.com
Wealth Counsel, LLC: www.wealthcounsel.com
Continuing Education of the Bar: www.ceb.com
BNA, Inc: www.bna.com
CBS MarketWatch: www.cbsmarketwatch.com