| Current Federal And State Audit Experience: Will Our Therapy Bills Be Deductible? |
Current Federal And State Audit Experience: Will Our Therapy Bills Be Deductible? |
2005 |
| Tax Shelters, Business Purpose And You (Ethics) |
Tax Shelters, Business Purpose And You (Ethics) |
2005 |
| The SSTP Has Landed: Dealing With The Streamlined Sales Tax Rules |
The SSTP Has Landed: Dealing With The Streamlined Sales Tax Rules |
2005 |
| Is Your Company's Auditor Independent? Proposed New Rules Address Tax Services PCAOB Release No. 2004-015 (July 26, 2005) |
Is Your Company's Auditor Independent? Proposed New Rules Address Tax Services PCAOB Release No. 2004-015 (July 26, 2005) |
2005 |
| Select State Tax Implications Of Conformity To Qualified Production Activity Income Deduction |
Select State Tax Implications Of Conformity To Qualified Production Activity Income Deduction |
2005 |
| California Franchise Tax Board Defines Personal Services For Purposes of Apportionment |
California Franchise Tax Board Defines Personal Services For Purposes of Apportionment |
2005 |
| Can Being Passive Be A Good Thing? Missouri Supreme Court Rules That Interest On Funds Invested By Out Of State Parent Is Nonapportionable Income |
Can Being Passive Be A Good Thing? Missouri Supreme Court Rules That Interest On Funds Invested By Out Of State Parent Is Nonapportionable Income |
2005 |
| “Cost Of Performance” Means All Such Costs |
“Cost Of Performance” Means All Such Costs |
2005 |
| California Appellate Court Holds That The Franchise Tax Board May Exclude Returned Principal From Taxpayers’ Gross Receipts |
California Appellate Court Holds That The Franchise Tax Board May Exclude Returned Principal From Taxpayers’ Gross Receipts |
2005 |
| “Cost Of Performance” Means All Such Costs, Not Just Costs Of Direct Performance |
“Cost Of Performance” Means All Such Costs, Not Just Costs Of Direct Performance |
2005 |
| California Appellate Court Holds That The Franchise Tax Board May Exclude Returned Principal From Taxpayers' Gross Receipts |
California Appellate Court Holds That The Franchise Tax Board May Exclude Returned Principal From Taxpayers' Gross Receipts |
2005 |
| Can Being Passive Be A Good Thing? Missouri Supreme Court Rules That Interest On Funds Invested By Out Of State Parent Is Nonapportionable Income |
Can Being Passive Be A Good Thing? Missouri Supreme Court Rules That Interest On Funds Invested By Out Of State Parent Is Nonapportionable Income |
2005 |
| Alabama Circuit Court Rules that the State May Tax the Alabama-Source Income of Nonresident Limited Partners in Alabama Partnerships |
Alabama Circuit Court Rules that the State May Tax the Alabama-Source Income of Nonresident Limited Partners in Alabama Partnerships |
2005 |
| Alabama Circuit Court Rules That The State May Tax The Alabama-Source Income Of Nonresident Limited Partners In Alabama Partnerships |
Alabama Circuit Court Rules That The State May Tax The Alabama-Source Income Of Nonresident Limited Partners In Alabama Partnerships |
2005 |
| Trademark Holding Companies are Subject to North Carolina Franchise and Income Taxes |
Trademark Holding Companies are Subject to North Carolina Franchise and Income Taxes |
2005 |
| Trademark Holding Companies Are Subject To North Carolina Franchise And Income Taxes |
Trademark Holding Companies Are Subject To North Carolina Franchise And Income Taxes |
2005 |
| Tennessee Supreme Court Holds Catalysts Fall Within The Scope Of The Industrial Machinery Exemption |
Tennessee Supreme Court Holds Catalysts Fall Within The Scope Of The Industrial Machinery Exemption |
2005 |
| Tennessee Supreme Court Holds Catalysts Fall Within the Scope of the Industrial Machinery Exemption |
Tennessee Supreme Court Holds Catalysts Fall Within the Scope of the Industrial Machinery Exemption |
2005 |
| One Statute, Two Interpretations of Legislative Intent: The Georgia Courts Address the Research Tax Credit |
One Statute, Two Interpretations of Legislative Intent: The Georgia Courts Address the Research Tax Credit |
2004 |
| Taxpayer Fails to Catalyze the Tennessee Court of Appeals to Expand the Industrial Machinery Exemption |
Taxpayer Fails to Catalyze the Tennessee Court of Appeals to Expand the Industrial Machinery Exemption |
2004 |
| Multi-state State Tax Update 2004 |
Multi-state State Tax Update 2004 |
2004 |
| Corporations That Licensed Intellectual Property to Restaurants Deemed Subject to North Carolina Income and Franchise Tax |
Corporations That Licensed Intellectual Property to Restaurants Deemed Subject to North Carolina Income and Franchise Tax |
2004 |
| Federal and State Tax Shelter Developments |
Federal and State Tax Shelter Developments |
2004 |
| Tax Reserves, Tax Planning and Workpapers: 'Are My Tax Documents Privileged? |
Tax Reserves, Tax Planning and Workpapers: 'Are My Tax Documents Privileged? |
2004 |
| Business Purpose Doctrine |
Business Purpose Doctrine |
2004 |
| Sarbanes-Oxley Implications for the SALT Professional |
Sarbanes-Oxley Implications for the SALT Professional |
2004 |
| Run, Here Come the Cops - Troublesome New California Anti-Tax Shelter Provisions; Recent MTC Tax Shelter Report and Activities |
Run, Here Come the Cops - Troublesome New California Anti-Tax Shelter Provisions; Recent MTC Tax Shelter Report and Activities |
2004 |
| Intangible Holding Companies: M&A Apportionment, Nexus and Texas Implications |
Intangible Holding Companies: M&A Apportionment, Nexus and Texas Implications |
2004 |
| State Tax Update 2004 on Intangible Holding Companies |
State Tax Update 2004 on Intangible Holding Companies |
2004 |
| Corporate Governance 2004 - Independence and Your Tax Department: Disclosure, Reserves, Working With Your Auditor and Your Audit Committee, etc. |
Corporate Governance 2004 - Independence and Your Tax Department: Disclosure, Reserves, Working With Your Auditor and Your Audit Committee, etc. |
2004 |
| Business Purpose and State Tax Shelter Legislation |
Business Purpose and State Tax Shelter Legislation |
2004 |
| In Texas, Form Over Substance Rules: Comptroller Makes an End Run Around Statutory Prohibition of Push Down Accounting |
In Texas, Form Over Substance Rules: Comptroller Makes an End Run Around Statutory Prohibition of Push Down Accounting |
2003 |
| Business Purpose: It Has to Make Sense |
Business Purpose: It Has to Make Sense |
2003 |
| The Empire Strikes Back - New York Tax Appeals Tribunal Overturns Favorable Decision in Sherwin-Williams, Holds Sherwin-Williams Responsible for Filing Combined Returns With Its Intellectual Property Holding Companies |
The Empire Strikes Back - New York Tax Appeals Tribunal Overturns Favorable Decision in Sherwin-Williams, Holds Sherwin-Williams Responsible for Filing Combined Returns With Its Intellectual Property Holding Companies |
2003 |
| Maryland Highest Court Rules on Intangibles Holding Companies |
Maryland Highest Court Rules on Intangibles Holding Companies |
2003 |
| State Tax Issues of Intercorporate Intellectual Property Transfers |
State Tax Issues of Intercorporate Intellectual Property Transfers |
2003 |
| Different California Courts - Same Result |
Different California Courts - Same Result |
2003 |
| Sarbanes Oxley Revealed! (And What it Means to Your Tax Department) |
Sarbanes Oxley Revealed! (And What it Means to Your Tax Department) |
2003 |
| Georgia Issues Consolidated Return Regulations |
Georgia Issues Consolidated Return Regulations |
2003 |
| Limited Partners Beware - The Alabama Department of Revenue Seeks to Hold Nonresidential Limited Partners Liable for Alabama Personal Income Taxes on Gains and Income Derived by an Alabama Limited Partnership |
Limited Partners Beware - The Alabama Department of Revenue Seeks to Hold Nonresidential Limited Partners Liable for Alabama Personal Income Taxes on Gains and Income Derived by an Alabama Limited Partnership |
2003 |
| The Final Auditor Independence Regulations: New Considerations for Corporate Tax Departments |
The Final Auditor Independence Regulations: New Considerations for Corporate Tax Departments |
2003 |
| The Final Auditor Independence Regulations: New Considerations for Corporate Tax Departments |
The Final Auditor Independence Regulations: New Considerations for Corporate Tax Departments |
2003 |
| Impact of the SEC Final Rules under the Sarbanes-Oxley Act of 2002 on Non-Audit and Tax Services Provided by Auditors |
Impact of the SEC Final Rules under the Sarbanes-Oxley Act of 2002 on Non-Audit and Tax Services Provided by Auditors |
2003 |
| Commerce Clause Implications of Locally Imposed Gross Receipts Based Taxes |
The State and Local Tax Lawyer, Vol. 8 |
2003 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 3, No. 10 |
2002 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 3, No. 8 |
2002 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 3, No. 6 |
2002 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 2, No. 9 |
2001 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 2, No. 4 |
2001 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 2, No. 3 |
2000 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 2, No. 1 |
2000 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 1, No. 12 |
2000 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 1, No. 9 |
2000 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 1, No. 7 |
2000 |
| Recent Developments -- Multistate Taxation |
Corporate Business Taxation Monthly, Vol. 1, No. 4 |
2000 |
| Defending Against a Geoffrey Assessment: Statutory Problems Inherent in Economic and Intangible Based Nexus Theories |
The State and Local Tax Lawyer, Vol. 3 |
1998 |
| The Extraterritorial Assertion of State Taxing Power: Onward to the Past |
The State and Local Tax Lawyer, Vol. 2 |
1997 |
