Report of the Task Force on Business Activity Taxes and Nexus of the ABA Section of Taxation State and Local Taxes Committee
MeadWestco Corp. v. Illinois Department of Revenue: A States-Based Approach to Establishing Consistency in the Apportionment of Liquidation IncomeColin Douglas Campbell, Jr.
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 StatesDr. Robert F. van Brederode
State Film Tax Incentives and the Related Potpourri of Federal Income Tax and Tax Accounting ConsiderationsMichael H. Salama
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
Building a House in the Sand: The Intersection of Good Law and Bad Policy in First American Title Insurance Co. v. CombsDonald Roth
Property Tax Exemptions for Nonprofit Hospitals: The Implications of Provena Covenant Medical Center v. Department of RevenueKatie Stewart
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