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The Scoop on the Unitary Business Principle: How Blue Bell’s Corporate Restructuring Increased the Scope of Out-of-State Taxation in Blue Bell Creameries, LP v. Roberts

The recent decisions issued by the Supreme Court on the scope of the unitary business principle are illustrative of the expanding power that a state has to tax a corporate entity’s out-of-state earnings. ...

Stuart R. Harding

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