Arlington, VA : Tax Management Inc., [c2009]-
Tax management portfolios ; 1250. BNA Premier Package
"... focuses on taxpayer strategies for reducing taxes at the state level as well as the various jurisdictions' efforts to counter or combat them. It provides a thorough overview of the doctrines of business purpose and economic substance as applied in the context of multistate taxation. It specifically analyzes state cases involving the step-transaction doctrine, sham-transaction doctrine, and arguments concerning form versus substance. "
"The Portfolio provides a detailed overview of state royalty or interest add-back provisions, including the Multistate Tax Commission's Model Add-Back Statute."--P. iii.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Business purpose and economic substance State royalty-interest add-back provisions State transfer pricing principles Tax shelter transactions State voluntary disclosure provisions State income tax minimization strategies Working papers.
Digital File Characteristics
Available in Other Form
Print version: Cronin, John J. Income taxes. Arlington, VA : Tax Management Inc., c2009-