Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy.
Annette is a past chair of the AICPA Tax Executive Committee (Oct. 2016 to May 2019). She is a past chair of the AICPA Individual Taxation Technical Resource Panel. Annette was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, 2017), still in use today. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In fall 2013, Annette completed a three-year term on the Executive Committee of the Taxation Section of the California Bar. and the 2019 Benjamin F. Miller Award from the Taxation Section of the California Lawyers Association for achievement and contribution in the field of state and local taxation law. Annette is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee. She is a member (and past co-chair) of the CalCPA Accounting Education Committee.
Annette is the author of Bloomberg Tax Portfolio #533, Amortization of Intangibles. She is an editor for two of the Southwestern Federal Taxation textbooks. She is a monthly columnist (Moving Forward?) for Tax Analysts’ State Tax Notes.
Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. In 2000, Annette served on the academic panel that advised the Joint Committee on Taxation staff for the tax law simplification study submitted to Congress in 2001. In 2015 she was appointed to the California Board of Equalization Executive Director’s Advisory Council (now serving on the CDTFA Advisory Board).
J.D., Loyola Law School
B.S. CSU Northridge
Bloomberg Tax Management Portfolios
Amortization of Intangibles describes the §197 rules on amortizing intangible assets and the rules on amortizing intangible assets that are not §197 intangibles.