TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Tuesday, April 25, 2006

IRS: Alaska & Hawaii Are States for Tax Purposes

Irs_logo_240The IRS recently released Information Letter 2006-0025:

This letter responds to your letter dated November 4, 2005. In your letter, you requested information on whether Alaska and Hawaii, after their admission as States, are included within the definitions of “State” and “United States” contained under Employment Tax Regulation § 31.3121(e)-1. The simple answer is that Alaska and Hawaii are included within these definitions of “State” and “United States.”

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How much did the author of the letter charge his client?

Posted by: Robert Schwartz | Apr 25, 2006 5:31:55 AM

It is remarkable that anybody in good faith believed otherwise.

Posted by: The NJ Annuitant | Apr 25, 2006 1:50:02 PM