LA Facts
The only skyscraper in DTLA that does not have a helipad.
Wilshire Grand Center
This federal tax form used to file Donald Trump's personal income tax return.
Form 1040
The California Constitution prohibits cities in California from imposing these kind of income taxes.
Local level income taxes
This is someone who lives and/or works in a country other than their home.
Expatriate
The Treasury Regulations of this Internal Revenue Code section are the rules and guidelines for U.S. transfer pricing.
Section 482
The year L.A. Live opened.
2007
This document reports the distributive share of partnership income and credits extension.
Schedule K-1
This California agency is responsible for overseeing the administration of California sales and use taxes.
California Department of Tax and Fee Administration
This Internal Revenue Code section is intended for companies to repatriate post-1986 overseas income.
Section 965
Transfer pricing documentation is required to avoid penalties stemming from this Internal Revenue Code section.
Section 6662
The name of the most famous stretch of Wilshire Boulevard.
Miracle Mile
This federal tax form is used to report officers' compensation.
Form 1120-E
This type of tax generates the most revenue for California.
Personal income tax
This type of entity is qualified for the FDII deduction.
U.S. C-corporations
The most commonly used best method to evaluate an arm's length transfer price.
Comparable Profits Method
The president that UCLA's Medical Center is named after.
Ronald Reagan
This federal tax form is used for an automatic change in accounting method.
Form 3115
A California resident is exempt from use taxes on the purchase of tangible goods in a foreign country up to this amount.
$800
The form that anyone who has foreign financial asset(s) whose values exceed $10,000 must file.
FBAR
This report must be filed by U.S. companies that have greater than $850 million in revenue in the preceding period.
Country-by-Country Report
The number of hours of Howlin Ray's's longest-ever line.
5
This Internal Revenue Code section permits a corporation making a "qualified stock" purchase of another corporation to elect to treat it as an asset acquisition rather than a share acquisition.
Section 338
South Dakota v. Wayfair overturned this 1992 Supreme Court decision.
Quill Corp. v. North Dakota
The amount of GILTI included in gross income can be deducted for individuals in 2018.
$0
The IRS' win in this case was withdrawn due to the death of a Ninth Circuit judge.
Altera Corp vs. IRS