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The 2003 final tax shelter regulations.
June 1, 2003... On February 27, 2003, the Internal Revenue Service and Treasury released three final tax shelter regulations (the "Final Regulations") relating to the following:
1. filing by certain taxpayers of a disclosure statement with their federal...
Multistate taxation.(sales and use tax)
June 1, 2003... This column focuses on recent developments in sales and use tax:
* The Missouri Department of Revenue issued a tax policy notice consistent with a recent Missouri Supreme Court ruling on the imposition of use tax on raw materials brought...