The Resource Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois

Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois

Label
Limitations on states' jurisdiction to impose net income based taxes
Title
Limitations on states' jurisdiction to impose net income based taxes
Statement of responsibility
Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1948-
http://library.link/vocab/creatorName
Marcus, Fred O.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 1410-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
State tax
Series volume
portfolio 1410-2nd
http://library.link/vocab/subjectName
  • Jurisdiction
  • Corporations
Label
Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois
Instantiates
Publication
Note
Published: Washington, D.C., 1997-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Constitutional limitations on state taxing authority -- Contacts establishing a sufficient basis for imposition of net income based taxes -- Enactment, construction and application of Pub. L. No. 86-272 -- Practices of the multistate tax commission under Pub. L. No. 86-272 -- Correlative use of Pub. L. No. 86-272 to deny apportionment -- Impact of public law 86-272 on the receipts factor of the apportionment formula -- Applicability of public law 86-272 to members of unitary business groups -- Applicability of public law 86-272 to non-U.S. corporations -- Intangible holding companies -- Planning opportunities -- Conclusion -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60571025
Label
Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois
Publication
Note
Published: Washington, D.C., 1997-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Constitutional limitations on state taxing authority -- Contacts establishing a sufficient basis for imposition of net income based taxes -- Enactment, construction and application of Pub. L. No. 86-272 -- Practices of the multistate tax commission under Pub. L. No. 86-272 -- Correlative use of Pub. L. No. 86-272 to deny apportionment -- Impact of public law 86-272 on the receipts factor of the apportionment formula -- Applicability of public law 86-272 to members of unitary business groups -- Applicability of public law 86-272 to non-U.S. corporations -- Intangible holding companies -- Planning opportunities -- Conclusion -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60571025

Library Locations

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      39.954941 -75.193362
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