Taxation A Conceptual Analysis of Nexus in State and Local Taxation Rick Handel In Quill Corp. v. North Dakota, 504 U.S. 298 (1992), the United States Supreme Court held that the state of North Dakota could not constitutionally require Quill...
Taxation The Economic Substance Doctrine in Federal and State Taxation William Joel Kolarik II & Steven Nicholas John Wlodychak The economic substance doctrine is both a fascinating and frustrating judicial tax avoidance doctrine. No other tax avoidance doctrine has generated a similar volume of controversy among the tax bar...
Taxation A Primer on Income Tax Compliance for Multistate Pass-Through Entities and Their Owners William C. Brown Over the past 40 years, changes in the federal tax law and the development of new types of state authorized business entities have resulted in a massive shift in the federal tax reporting of business entities. ...
Taxation Welcome to the Amazon: Leading Online Retail from Local Tax Avoidance into Your Backyard Sherry Tehrani Online retail recently lost its most coveted edge: tax-free internet sales. While states across the nation had passed legislation targeting online retail leader, Amazon.com, New York was the first to successfully enforce its tax. ...
Taxation Taxing Manufactured Homes Ann M. Burkhart Manufactured homes (commonly called mobile homes) are the most important form of unsubsidized affordable housing in this country. They are home to more than 22 million people. ...
Joyce v. Finnigan: Adoption of the “Best” Approach in Hopes of Some Uniformity Lisandra Ortiz Nowadays, a company is almost certain to conduct business across state lines, which may subject the company to tax in multiple jurisdictions. ...
Satellite Taxation: The Dormant Commerce Clause in DirectTV, Inc. v. Levin Emily Prezioso In 2012, the top 25 multisystem operators provided video (cable or satellite) service to almost 86 million people in the United States. ...
Index to Volume 67 ABA Section of Taxation This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 67 of The Tax Lawyer.
The Tax Lawyer The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.
Subscribing If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center at [email protected].
