Section of Taxation Publications


VOL. 60
NO. 4

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PREFACEFull Article
ARTICLESSection Members Only

Federalism, The Commerce Clause, and Discriminatory State Tax
Incentives: A Defense of Unconditional Business Tax Incentives
Limited to In-State Activities of the Taxpayer

Philip M. Tatarowicz

Full Article

The New Texas Margin Tax: More Than a Marginal Change to
Texas Taxation

Cynthia M. Ohlenforst

Full Article

Options for Allocating Stock Option Income: New York’s New
Allocation Rules and Their Effect on Taxpayers, Multistate Employers,
and Other States

Debra Silverman Herman

The Sometimes Dubious Efficacy of Michigan Department of Treasury
“Rules,” “Revenue Administrative Bulletins,” “Letter Rulings,” “Questions
and Answers,” and Other Publications

Samuel J. McKim, III

Full Article

ANR Pipeline: Beware of the Relief Sought
John B. Burns

  Full Article

Please Hang Up and Try Again: The Missouri Supreme Court Speed
Dials Telephone Services into the Manufacturing Exemption Too Quickly
in Southwestern Bell Telephone Co. v. Director of Revenue

Natanyah Ganz

Full Article

Challenging State Investment Tax Credits After DaimlerChrysler Corp. v. Cuno
Christopher Klimmek

Full Article

Ignoring the Economic Reality of Lease Termination Fees in Favor of an
Illogical, Plain Meaning Interpretation: Comptroller v. Citicorp
International Communications, Inc.

Stephanie Lyerly

Full Article
INDEXFull Article
Volume 60, Numbers 1, 2, 3 and 4 
Section members may also view this issue of The Tax Lawyer in its entirety .


Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, (both quarterly publications) when you join the Section of Taxation . Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.