Limitations on states' jurisdiction to impose net income based taxes / Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois.
1997
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Details
Title
Limitations on states' jurisdiction to impose net income based taxes / Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1997]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1410-2nd.
Formatted Contents Note
Detailed analysis. Constitutional limitations on state taxing authority
Contacts establishing a sufficient basis for imposition of net income based taxes
Enactment, construction and application of Pub. L. No. 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
Working papers.
Contacts establishing a sufficient basis for imposition of net income based taxes
Enactment, construction and application of Pub. L. No. 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
Working papers.
Summary
"One of the more perplexing questions facing a multistate corporation is the identification of those jurisdictions in which a corporation's activities may be sufficient to subject the corporation to a tax, whether it be a net income tax, a franchise tax measured by net income, a franchise tax measured by capital, or a gross income tax."
Note
Published: Washington, D.C., 1997-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on February 6, 2019; title from description page.
Location
www
Available in Other Form
Print version: Marcus, Fred O. Limitations on states' jurisdiction to impose net income based taxes. Arlington, VA : Tax Management Inc., 2014
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in