Vol. 69, No. 4 - Summer 2016

Comments on the Multistate Tax Commission’s Proposed Draft Amendments to Its Model General Allocation and Apportionment Regulations

ABA Section of Taxation

In 2014, the Multistate Tax Commission adopted amendments to its model Compact Article IV. The MTC’s model Compact Article IV contains...

Taxation

Temple-Inland—Revealing How the States Moved From Jackrabbits to Predators in Taking Unclaimed Property

Bruce J. Squillante

One of the most vexing current issues for holders of Unclaimed Property and their attorneys is how to address audit assessments for years where no records exist. ...

Taxation

Is the Investment Tax Credit Really More Coercive Than the Personal Property Tax Exemption in the Cuno Controversy?

Moon J. Koo

This Article reviews the Sixth Circuit’s approach in Cuno v. DaimlerChrsyler in determining whether a state-level investment tax incentive is coercive and therefore unconstitutional under the Dormant Commerce Clause...

Discussion of First Interim Report of the Special Subcommittee on State Taxation of Interstate Commerce

New York Program Committee on State and Local Taxes

This article originally appeared in 18 Bull. Sec. Tax’n 49 1964-1965 and is reprinted due to the continuing relevance of the authors’ remarks today in light of present debates about economic nexus and multi-state apportionment complexity. ...

The Inconsistent Limits of the Commerce and Import-Export Clauses on Territorial Governments’ Taxing Ability

Alexandra K. Langton

This Comment addresses whether the Commerce and Import-Export Clauses should apply to an unincorporated territorys’ ability to impose taxes. ...

Uncertainty Will Persist: Perpetuating the Battle Over Natural Gas Taxation Through an Analysis of Missouri Gas v. Kansas Division of Property Valuation

Brandon Finz

Until the recent decline in oil and natural gas prices, natural gas was a rapidly expanding industry that had, and was expected to have, a widespread positive impact on American society and the national economy. ...

Index to Volume 69

ABA Section of Taxation

This index includes articles, committee reports, student notes, and miscellaneous items that appear in volume 69 of The Tax Lawyer.