GIBSON,DUNN,CALIFORNIA SUPREME COURT,LOS ANGELES,INTERPRETATION OF,DOCUMENTARY,TRANSFER TAX,NAVIGATION,OFFICE,SELECT,C,LAWYERS,INSIGHTS,FIRM,NEWS PRESS,PUBLICATIONS,WEBCASTS,MEDIA,CONTACTS,CAREERS,CAREER,OPPORTUNITIES,ATTORNEY,DEVELOPMENT,CONTACT,OUR STORY,AWARDS,OFFICES,DIVERSITY,PRO BONO,JULY 10,JUNE 29,ANTICIPATED,THE SUPREME COURT OF,CALIFORNIA,TRANSFER,INTEREST,LEGAL ENTITY,RESULTS,CHANGE,OWNERSHIP,REAL PROPERTY,PROPERTY TAX,TRIGGERS,DECISION,COURTS,VIEW,PRINCIPLES,APPLY,FACTS,THE CASE,DISCUSSED,DETAIL,PRIOR,CLIENT,ALERT,ARDMORE,INVOLVED,TRANSACTIONS,OVER TIME,THE TRANSFER,APARTMENT,BUILDING,TRUST,WHOLLY OWNED,LIMITED LIABILITY COMPANY,THE TRUST,OWNED,PARTNERSHIP,THE PARTNERSHIP,CERTAIN,TO EACH,TRUSTS,SONS,TOTAL,LOS ANGELES COUNTY ASSESSOR,TRANSACTION,THE APARTMENT,THE PROPERTY,BASIS,DISPUTE,PAID,PROPERTY TAX ASSESSMENT,TAX ASSESSMENT,LOS ANGELES COUNTY REGISTRAR,RECORDER,COUNTY CLERK,ASSERTING,THE CHANGE,GAVE,RISE,LIABILITY,THE DOCUMENTARY,TAX,VALUE,APPRAISED VALUE,GENERAL,MATTER,PROPERTY,THE ENTITY,COMMON,RULE,RELATE,CHANGES,IN CONTROL,ORIGINAL,PERSON,THE ORIGINAL,EXCEPTION,ENTITY,CODE,SECTION,OWNERS,IMMEDIATELY,SUBSEQUENTLY,FACT,NO ONE,RULES,THE PASSAGE,PROPOSITION 13,BELOW,ENACTED,OPINION,MAJORITY OPINION,JUSTICE,LEONDRA KRUGER,AFFIRMED,LOWER COURT,HOLDING,THE SALE,SUBJECTED,THE MAJORITY,AUTHORED,CAROL CORRIGAN,WRITTEN INSTRUMENT,CONSIDERATION,INSTRUMENT,REFERENCE,THE REAL,THE COURT,TEXT,CONCLUDING,READ IN,CONTEXT,PROVISIONS,APPLICATION,CONCLUSION,CLASSIFIED,PARTNERSHIP FOR,FEDERAL,INCOME TAX,REQUIREMENTS,HOLD,TERMINATION,INTERNAL REVENUE CODE SECTION,DISCUSSING,UNIQUE,NATURE,PARTNERSHIPS,VERSUS,AGGREGATE,TAX LAW,DETERMINED,SIGNIFIED,INTENTION,LEGISLATURE,AUTHORITIES,INTERPRETING,DOCUMENTARY STAMP,FEDERAL COURTS,FOCUSED,WHETHER,BENEFICIAL OWNERSHIP,DETERMINING,THE FEDERAL,STAMP,DISTINGUISHED,UNITED STATES V,SEATTLE,BANK,THE U S SUPREME COURT,STATUTORY,CONSOLIDATION,NATIONAL BANK,STATE BANK,DECLINE,FORMAL,INSTRUMENTS,RATHER,TAXED,SUBSTANCE,INVOLVE,PURCHASE,ABOVE,CRITICAL,FACTOR,THE RULES,NOTWITHSTANDING,DECADE,ENACTMENT,STATUTE,KRUGERS,DISSENT,DISSENTING OPINION,CASES,POINT,THE CONCLUSION,SHOULD,LEGAL ENTITIES,REAL ESTATE,DIFFERENT TIMES,QUESTIONS,VALUATION,PRACTICAL,SAN FRANCISCO,ALREADY,MUNICIPAL,CODES,SOLD,ACQUISITION,UNDERLYING,NEVER,LINK,CLEAR,CONTINUE,SITUATIONS,ADDITION,RELY,IMPOSE,WORTH,REMAINS,INTACT,WITH RESPECT TO,MEANING,THUS,SOMEWHAT,LESS,SUBSIDIARY,THE FACTS,ADDRESS,ISSUE,LIKEWISE,INSTANCE,TRIGGER,SOME CITIES,COUNTIES,STATE LAW,IN THEORY,CITIES,CLAIM,IN JUSTICE,FUTURE,MANNER,COMPUTATIONAL,ARISE,LESS THAN,PROVISION,USES,EXAMPLE,THE POSSIBLE,THE 10,PREVIOUSLY,ACQUIRED,YET ANOTHER,ON 100,PLEASE,TAX LAWYER,UPDATES,ISSUE 1,COUNTY OF LOS ANGELES,TAX CODE,CALIFORNIA CONSTITUTION,ARTICLE,SECTION 2,VOTING STOCK,CORPORATION,CAPITAL,TITLE 18,DIVISION 1,CHAPTER,CALIFORNIA CODE OF REGULATIONS,GENERALLY,THE PROPORTIONAL,SLIP,AT 20,AT 13,LEVY,DEED,WRITING,LANDS,TENEMENTS,COUNTY,SHALL,VESTED,PRECISELY,DISCUSSION,PHRASE,READ,REFER TO,TERMINATE,PARTNERS,PURCHASES,ENTIRE,NO OTHER,RELEVANT,SALES,MONTHS,THEREFORE,ADVERSE,GIVE,TRIAL,UNPUBLISHED,IMMATERIAL,FOOTNOTE,ON THE OTHER HAND,TO E,EXECUTED,FAIR MARKET VALUE,EXCLUSIVE,LIEN,ENCUMBRANCE,DUNNS,AVAILABLE,ASSIST,ADDRESSING,ANY QUESTIONS,RELATED,IF YOU,LAWYER,WHOM,WORK,MEMBER,PRACTICE,GROUP,PAUL,DORA,ARASH,ORANGE COUNTY,SCOTT,GIBSON DUNN CRUTCHER,ADVERTISING,ENCLOSED,MATERIALS,LEGAL ADVICE,SITEMAP,EXTRANET,LEGAL,NOTICES,PRIVACY POLICY,PRIVACY,SHIELD,COOKIE NOTICE,ALL RIGHTS RESERVED,