Tax management multistate tax portfolios ; 1410-2nd.
"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."
Published: Washington, D.C., 1997-2007.
Bibliography, etc. Note
Includes bibliographical references.
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.
Digital File Characteristics
Source of Description
Description based on contents viewed on February 6, 2019; title from description page.
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