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Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Some Reflections On The State Taxation Of A Nonresident's Personal Income, Walter Hellerstein
Michigan Law Review
My purpose here is fourfold: first, to inquire into the theoretical and constitutional underpinning of Vermont's taxing scheme against the background of the case that challenged the validity of the levy; second, to analyze the impact of related legislation on the principles upon which the basic Vermont formula was constructed; third, to determine whether there are reasons of law or policy why other states should not adopt schemes similar to Vermont's; and, fourth, to consider in light of the foregoing some of the recurring problems concerning the treatment of nonresidents under state income tax statutes.
Basic Corporate Taxation, Stefan F. Tucker
Basic Corporate Taxation, Stefan F. Tucker
Michigan Law Review
A Review of Basic Corporate Taxation, 2d Ed. by Douglas A. Kahn