Journal of State Taxation articles from March 2002

Journal of State Taxation archives from March 2002

Covering Massachusetts and New York: the states' code section 482, equivalent powers and two trademark holding cases.(part one)
March 22, 2002... INTRODUCTION Although [Multistate Conglomerates'] subsidiary corporations are legally separate, in fact [Multistate Conglomerate] parents tend to view them as parts of the single [national] system whose overall success, rather than that of...

Outside consultants and contingency fee contracts: the public policy debate.
March 22, 2002... Whenever the topic of outside consultants arises in the context of taxation, the numerous public accounting firms, attorneys, and other tax professionals who perform a wide array of tax-related services for private corporations come to mind....

California goes Hollywood: a look at the partial exemption for postproduction equipment, the statute and regulations.(part 1)
March 22, 2002... INTRODUCTION As part of the 1998-1999 California state budget, the legislature and governor enacted a number of targeted tax incentives for individuals and businesses. The tax relief package was contained in three pieces of legislation....

State tax amnesty programs on the rebound.
March 22, 2002... INTRODUCTION A recent report indicated that as state lawmakers returned to work in January 2002 they faced their toughest budget year in over a decade. The forthcoming sessions are labeled as "the most challenging" since the early 1990s....

Taxable base of Internet commerce.
March 22, 2002... Internet commerce has become the star of the new economy. Its sudden explosion has caught the economic system off guard. One of the problems presented by Internet commerce, however, is how to tax it. According to some estimates, the transaction...