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Multistate Taxation Of Depositories: An Analysis Of Legislation Proposed By The American Bar Association, Jacob L. Todres
Multistate Taxation Of Depositories: An Analysis Of Legislation Proposed By The American Bar Association, Jacob L. Todres
St. John's Law Review
(Excerpt)
In May, 1979, the Council of the American Bar Association Taxation Section established a joint task force, consisting of members from the Committee on Banking and Savings Institutions and the Committee on State and Local Taxation, to review the subject of multistate taxation of depositories. The Council thought that this was an especially propitious time for such a review, since the 1976 legislation had just opened an entirely new area of taxation for the states. It was hoped that recommendations might result, the implementation of which might prevent the confusion inherent in the multistate taxation of industry from being …