"For time and the world do not stand still. Change is the law of life. And those who look only to the past and present are certain to miss the future.”
- John F. Kennedy

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