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."
"" ... 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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