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State & Local Taxes
Ad valorem taxation. 97:366.
AICPA Tax Section checklists. 98:4.
Alabama foreign franchise tax. 99:284, 640.
Amnesty programs. 98:416.
Apportionment
financial institutions. 97:701.
method for unitary businesses. 91:438.
of business/nonbusiness income. 95:354; 97:292.
Barring state taxation of nonresident pensions. 96:68; 280.
Business
expansion planning ideas. 98:602.
versus nonbusiness income. 98:395; 99:325.
California
combined reports. 97:368.
dividends-received deduction and interest offset rule. 97:797.
economic incentives. 91:504.
EFT program. 95:281.
Form 3565 filing requirements. 96:612.
unitary tax. 90:691; 91:239.
water's edge election fee refund claim. 93:315.
Catalog-mailing retailers. 99:402.
"Check-the-box" regs. adoption. 97:698; 98:166.
Combined returns. 95:543.
Corporate income tax developments. 97:164; 99:176.
Current developments. 96:224; 296; 97:164; 98:416, 552, 610.
Cyberspace taxation. 96:674.
Domestically owned containers
used in international shipping. 93:384.
Escheatment of unclaimed property to states. 94:677.
FIRPTA-type laws. 91:30.
FTA EDI Audit Task Forces. 96:765.
Geoffrey nexus position. 96:378.
Illinois captive finance subsidiary. 99:402.
Income tax base of multistate corporations. 98:865.
Income taxes in a multistate environment. 94:743.
Indian reservations
sale and rental of construction equipment. 96:577.
Individual income tax rates for 1998 (chart). 98:441.
Information sharing. 91:800.
Integrated plan doctrine for manufacturing equipment. 96:358.
L.A. revitalization zones. 93:508.
LLC pitfalls. 99:96.
Maine property tax exemption. 97:404.
Michigan
elimination of throwback rule. 98:604.
single business tax. 90:694; 95:672; 98:316.
MTC
arbitration program. 96:397.
position on attributional nexus. 96:359.
voluntary settlement process. 93:776.
New York alimony deduction. 98:140.
Nexus
creating in another state. 99:710.
determinations. 93:425; 99:24, 427.
for corporate income tax. 99:712.
for interstate sales. 90:554; 91:381; 92:584, 602, 659; 93:242; 96:576, 592; 99:24.
for sales and use tax. 99:713.
via Internet. 97:562.
Non-net-income-based taxes. 99:239.
North Carolina
intangibles tax. 96:196.
investment activities. 97:293.
N.Y. regulations affecting FSCs. 93:229.
N.Y. taxation of corporate partners. 91:243.
Ohio franchise tax. 90:693.
Ohio use tax on natural gas. 96:261; 97:196.
Per capita, 1997 (chart). 97:609.
Personal property taxes. 96:672.
classification and valuation issues. 97:366, 590.
reduced assessment due to technological obsolescence. 95:358.
P.L. 86-272 interpretations. 97:369; 98:607.
Plains and mountain states. 90:243.
Policy recommendations. 94:364.
Presence of intangibles. 94:590.
Property tax valuations. 97:407.
Purchasing entities. 99:774.
QSSSs. 99:243.
Refunds of unconstitutionally collected taxes. 98:397.
Sales and use taxes. 91:238; 92:808; 93:18, 650; 95:541.
asset transactions. 94:94.
reverse audits. 99:638.
Sec. 338(h)(10) elections. 97:424.
Single-sales apportionment. 96:574.
Massachusetts. 96:575.
Solicitation of orders. 92:602.
Sources of state revenue (chart). 98:657.
State death taxes. 97:386.
State law conformity to Federal tax changes. 97:217.
State tax dept. Internet sites (chart). 96:461; 98:141.
State tax research (chart). 99:761.
States' claims
abandoned securities distributions. 93:385.
Survey results. 96:324; 325 (chart); 397 (chart).
Supreme Court cases. 92:347.
Tax Division committee projects and activities. 96:379.
Tax freedom days (chart). 98:353.
Texas. 90:237.
franchise tax. 92:448.
Transportation subsidiaries. 99:95.
Unclaimed property. 99:595, 671, 861.
Unemployment insurance rates, reducing. 96:84.
Uniform Sales and Use Tax Act. 93:96.
Unitary combined reporting. 95:419.
U.S.-controlled foreign corporations. 97:580.
Use taxes
and mail order sellers. 91:230; 96:6.
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