Monday, January 23, 2006
Volume 10 of The State and Local Tax Lawyer (2005) is now available, with these articles:
- The Commerce Clause and the Constitutionality of State Business Tax Incentives, by Kevin Thompson & Diann L. Smith
- Nexus and California’s Taxation of Nonresident S Corporation Shareholders, by Charles E. Potter, Jr.
- The Model State Administrative Tax Tribunal Act: Fairness For All Taxpayers, by Garland Allen & Craig B. Fields
- Cash Management Activities and the Sales Factor: When Is Gross Really Gross and a Receipt Really a Receipt?, by Ossie Ravid & William Hays Weissman