| Red Vision Systems Inc. | December | 2023 | 2023-OTA-561P | Precedential | Late payment penalty (reasonable cause, "corrective action" under 1.338-10) (R&TC 19132; IRC 338; Reg. 1.338-10) |
| Electronic Data Systems | November | 2023 | 2023-OTA-539P | Precedential | Statute of limitations for FTB to issue an NPA (adequate notice of final federal determination) (R&TC 18622, 19057, 19059) |
| First Solar, Inc. | November | 2023 | 2023-OTA-532P | Precedential | Research and development (R&D) credit (IRC 41(d)) |
| Southern Minnnesota Beet Sugar | August | 2023 | 2023-OTA-342P | Precedential | Apportionment formula (agricultural cooperative income deduction under R&TC 24404) ; interest expense to acquire unitary entity (R&TC 24425(a)); depreciation of assets (R&TC 24425(a)) |
| J. Buehler and D. Buehler | May | 2023 | 2023-OTA-215P | Precedential | Other state tax credit (OSTC) |
| R. Nag and S. Rudd | April | 2023 | 2023-OTA-150P | Precedential | Capital gain (sale of stock) (IRC 1011, 112, 1016); special dividend (economic substance, business purpose); qualified small business stock (QSBS) (R&TC 18152.5) |
| J. Bannon | February | 2023 | 2023-OTA-096P | Precedential | Late filing penalty (R&TC 19131) |
| L. Smith | February | 2023 | 2023-OTA-069P | Precedential | Unitary business (holding company); business vs nonbusiness income (R&TC 25120); sale of intangible asset (R&TC 17952, 17951; Reg. 17951-4); attorneys' fees (R&TC 21013) |
| A. Williams | January | 2023 | 2023-OTA-041P
| Precedential | California method
|
| J. Black and T. Black | January | 2023 | 2023-OTA-023P
| Precedential | Federal adjustments
|
