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Limitations on states' jurisdiction to impose net income based taxes

" ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction."

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  • "Limitations on states' jurisdiction to impose net income based taxes"@en

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  • "" ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction.""@en
  • "" 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.""
  • ""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.""

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  • "Limitations on states' jurisdiction to impose net income based taxes"@en
  • "Limitations on states' jurisdiction to impose net income based taxes"
  • "Limitations on the states' jurisdiction to impose net income based taxes"@en