CALIFORNIA FAMILY LAW
...Income Tax Matters
......Community Property: Assets
.........Consideration of Tax Consequences
6 Cards On This Topic:

Taxes which are not "immediate and specific" may not be considered.

C/P division must be equal after immediate tax consequences considered.

Error to reduce value of the corporate stock by the amount of income tax H might have to pay in the event of sale of the stock or distribution of income.

Before tax consequences may be considered in a division of community property, there must be proof of an immediate and specific tax liability.

Consideration of tax consequences relating to family residence.

Tax consequences may be considered in dividing stock options.