{
    "@context": "https://schema.org",
    "@type": "Article",
    "headline": "California OTA Rejects FTB’s IRC Section 751 Partnership Sourcing Theory",
    "url": "https://www.lexblog.com/2026/10/16/california-ota-rejects-ftbs-irc-section-751-partnership-sourcing-theory/",
    "identifier": {
        "@type": "PropertyValue",
        "name": "LexBlog Library record",
        "value": "LEX-WK-MTWHC94F",
        "url": "https://www.lexblog.com/lib/MTWHC94F/"
    },
    "datePublished": "2026-10-16T17:05:50-04:00",
    "dateModified": "2026-10-16T17:06:13-04:00",
    "author": {
        "@type": "Person",
        "name": "Nikki E. Dobay, Bradley R. Marsh, John Ormonde, Will Fox"
    },
    "sourceOrganization": {
        "@type": "Organization",
        "name": "Greenberg Traurig, LLP"
    },
    "organizationScope": "at-publication",
    "isPartOf": "GT SALT Watch",
    "about": "Tax",
    "sourceUrl": "https://www.gtsaltwatch.com/?p=2317",
    "sourceStability": "may-move"
}