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Full-Text Articles in Law
Compliance Provisions Of Tax Equity And Fiscal Responsibility Act (Tefra), Charles Roddy
Compliance Provisions Of Tax Equity And Fiscal Responsibility Act (Tefra), Charles Roddy
William & Mary Annual Tax Conference
No abstract provided.
The Future Of Personal Service Corporations: Is There Life After Tefra?, Converse Murdoch
The Future Of Personal Service Corporations: Is There Life After Tefra?, Converse Murdoch
William & Mary Annual Tax Conference
No abstract provided.
Tefra: Purchase And Sale Of A Corporate Business, Martin D. Ginsburg
Tefra: Purchase And Sale Of A Corporate Business, Martin D. Ginsburg
William & Mary Annual Tax Conference
No abstract provided.
State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein
State Income Taxation Of Multijurisdictional Corporations, Part Ii: Reflections On Asarco And Woolworth, Walter Hellerstein
Scholarly Works
The first part of this Article, State Income Taxation of Multiurisdictional Corporations: Reflections on Mobil, Exxon, and H A 5076, did not contemplate a sequel. The Supreme Court's decisions last term in two state corporate income tax cases, however, created an irresistible opportunity to write one. The Court's opinions in ASARC0 and Woolworth picked up where its opinions in Mobil and Exxon left off. Yet the direction taken by these more recent decisions veers sharply from the course ostensibly set by their predecessors. This Article will consider the Court's latest pronouncements in this area in a continuing if quixotic effort …