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Limitations on the states' jurisdiction to impose net income based taxes

Author: Fred O Marcus
Publisher: Washington, D.C. : Tax Management Inc., ©1994-
Series: Tax management multistate tax portfolios, 1410.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction."
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Fred O Marcus
OCLC Number: 31451167
Notes: Published: Arlington, Va., 2007-2014.
Description: 1 volume (loose-leaf) : form ; 28 cm.
Contents: Detailed analysis. Introduction --
Constitutional limitations on state taxing authority --
Contacts establishing a sufficient basis for imposition of net income based taxes --
Enactment, instruction and application of public law 86-272 --
Practices of the multistate tax commission under pub. l. no. 86-272 --
Correlative use of pub. l. no. 86-272 to deny apportionment --
Impact of public law 86-272 on the receipts factor of the apportionment formula --
Applicability of public law 86-272 to members of unitary business groups --
Applicability of public law 86-272 to non-U.S. corporations --
Intangible holding companies --
Planning opportunities --
Conclusion --
Table of worksheets.
Series Title: Tax management multistate tax portfolios, 1410.
Other Titles: Limitations on states' jurisdiction to impose net income based taxes
Responsibility: by Fred O. Marcus.

Abstract:

" ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction."

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