NOTES

CHAPTER 4

1. Annie Gaus, “Supes Propose New Payroll Tax on S.F. Tech Companies for November Ballot.” San Francisco Business Times, June 28, 2016. Retrieved at http://www.bizjournals.com/sanfrancisco/morning_call/2016/06/sf-tech-companies-payroll-tax-to-pay-for-housing.html.

2. “Small Towns with the Biggest Businesses,” 24/7 Wall Street, September 27, 2012, http://247wallst.com/special-report/2012/09/27/small-towns-with-the-biggest-businesses/3/.

CHAPTER 5

1. http://abcnews.go.com/blogs/business/2012/09/basic-checking-account-fees-at-10-largest-banks/

CHAPTER 8

1. IRS Publication, “Instructions for Form 4562.” Retrieved at https://www.irs.gov/instructions/i4562/.

2. Ibid.