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Journal of State Taxation articles from September 2004
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Journal of State Taxation archives from September 2004
Recent corporate income tax developments in the midwestern states.
September 22, 2004... NEXUS
Illinois
In Tyson Foods, Inc. v. Illinois Department of Revenue and Douglas Whitley, Director of Revenue of the Department of Revenue, the Illinois Circuit Court held that the maintenance of a leased office, and registration of...
Current corporate income tax developments: the west region.
September 22, 2004... INTRODUCTION
Multistate corporate income tax is an area of taxation that is constantly evolving. Numerous states throughout the country implement additions, subtractions, and clarifications to their corporate income tax laws on an annual...
Single versus separate entity treatment for Illinois combined groups - does the Joyce rule apply?(Appeal of Joyce, In re)(Illinois)
September 22, 2004... INTRODUCTION
One of the enduring controversies in the field of state income taxation is the Joyce/Finnigan (1) debate. At the heart of this debate is a conflict between single versus separate entity treatment of members of a unitary...
Update on MIC litigation in California.(Manufacturers' Investment Credit)
September 22, 2004... This article provides another update on tax litigation before the California Board of Equalization (BOE) concerning the Manufacturers' Investment Credit (MIC). The cases have made their way through the administrative process at the Franchise...
California adopts several tax law changes as part of late state budget agreement.
September 22, 2004... OVERVIEW
On July 31, California Governor Arnold Schwarzenegger signed California's, 31 days past due budget, as well as twenty budget "trailer" bills. Among those trailer bills is SB 1100 (authored by the Senate Budget & Fiscal Review...
Frequently asked multistate tax questions.
September 22, 2004... WHAT IS A DROP SHIPMENT?
A drop shipment is a sale in which the seller, rather than acquiring the goods and distributing them to its customer, instructs its manufacturer or wholesaler to send the goods directly from the manufacturer's...