Section of Taxation Publications

VOL. 62
NO. 4 The State and Local Tax Edition

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ARTICLESSection Members Only

Report of the Task Force on Business Activity Taxes and Nexus of the ABA Section of Taxation State and Local Taxes Committee

Full Article

MeadWestco Corp. v. Illinois Department of Revenue: A States-Based Approach to Establishing Consistency in the Apportionment of Liquidation Income
Colin Douglas Campbell, Jr.

Full Article

A Normative Evaluation of Consumption Tax Design: The Treatment of Sales of Goods Under VAT in the European Union and Sales Tax in the United States
Dr. Robert F. van Brederode

State Film Tax Incentives and the Related Potpourri of Federal Income Tax and Tax Accounting Considerations
Michael H. Salama

Full Article

Close but No Cigar: Is a Use Tax Valid in a Gross Receipts Tax State Under the Supreme Court's Compensating Tax Doctrine?
Reid S. Okimoto

Full Article

Building a House in the Sand: The Intersection of Good Law and Bad Policy in First American Title Insurance Co. v. Combs
Donald Roth

Full Article

Property Tax Exemptions for Nonprofit Hospitals: The Implications of Provena Covenant Medical Center v. Department of Revenue
Katie Stewart

Full Article
Volume 62, Numbers 1, 2, 3, and 4
Full Article

Section members may also view this issue of The Tax Lawyer in its entirety .


Published by
Section of Taxation, American Bar Association
in Collaboration with the
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.