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
Resource Information
The item Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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."
- Language
- eng
- Extent
- 1 online resource
- Note
- Published: Washington, D.C., 1997-2007
- 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
- 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
- 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."
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Limitations-on-states-jurisdiction-to-impose-net/dkkTn-mYlec/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Limitations-on-states-jurisdiction-to-impose-net/dkkTn-mYlec/">Limitations on states' jurisdiction to impose net income based taxes, Fred O. Marcus, Esq., Horwood, Marcus & Berk, Chartered, Chicago, Illinois</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
