Income Taxes: Mergers and Acquisitions , addresses the state income and franchise tax considerations that should be taken into account in planning corporate acquisitions. Tax planning for corporate...

This Portfolio discusses when a corporation must obtain a certificate of authority and appoint a resident agent before doing business in a state not the state it was incorporated in.

This Portfolio focuses on unclaimed property law and provides an overview of the National Conference of Commissioners on Uniform Laws' (NCCUSL) Uniform Unclaimed Property Acts.

This Portfolio discusses a wide range of issues regarding taxation of corporate entities in Texas and considers important issues for business enterprises doing business in the state.

This Portfolio covers state and property taxes on the transportation, telecommunications, and energy industries.

This Portfolio discusses income tax issues that have arisen as the United States' economic base has shifted from manufacturing to services.

This Portfolio analyzes the numerous complexities encountered by S corporations in the state tax arena.

This Portfolio considers the principle state tax issues that should be addressed in structuring a business in pass-through form.

This Portfolio considers the state taxation of hybrid entities that combine liability protection of a corporation with pass-through treatment via classification as a partnership.

State Taxation of Corporate Income From Intangibles analyzes the federal constitutional and state statutory rules governing state taxation of corporate income from intangibles. It attempts to untangle some of the more complex issues raised in this area and to provide a framework for sensibly resolving these issues in the future.

State Taxation of Construction Contractors provides an overview of state taxation issues facing construction contractors.

State Taxation of Compensation and Benefits focuses on the impact of state taxation on executive and employee compensation.

This Portfolio discusses the various methods used by the states of California, Illinios, New York and Tennessee to tax banks and financial institutions.

This Portfolio provides an analysis of the issues facing taxpayers in relation to state tax audits, assessments, and the collection of state tax liabilities.

State Tax Aspects of Bankruptcy addresses the state tax issues confronting practitioners faced with a bankruptcy case.

State Tax Appeal Systems provides a state-by-state discussion, including detailed charts, of the tax appeals system present in each state.

This Portfolio focuses on the state environmental tax issues faced by potential taxpayers such as waste and hazardous substance generators, owners of storage and treatment facilities.

This Portfolio provides discussions on issues regarding income taxation of corporations in South Carolina and considers important issues for corporations doing business there.

This Portfolio discusses sales and use tax incentives for machinery and equipment used in manufacturing operations.

This Portfolio provides comprehensive discussions on a wide range of issues dealing with the development and implementation of the streamlined sales tax system.

This Portfolio provides readers with information and suggestions to help them conduct efficient transaction planning.

This Portfolio explains the sales taxation of retailers both in terms of taxes the retailer pays and the taxes the retailer is required to collect.

This Portfolio discusses the applicability of sales and use taxes to the information services industry.

This Portfolio analyzes the general issues that arise from drop shipment transactions. 

This Portfolio discusses the application of state sales and use taxes to both traditional and novel communications services and electronic commerce.

This Portfolio examines the availability of fee awards in state tax cases.

This Portfolio describes the property tax exemption for intangible property and the controversies surrounding it.

This Portfolio examines the past and current state of California's property tax practices, concentrating on article XIIIA of the California Constitution, which codified Proposition 13.

This Portfolio provides discussions on issues dealing with the taxation of corporations in Pennsylvania and considers important issues for all corporations doing business in the state.

This Portfolio traces the history and evolution of business taxation in Ohio and provides a comprehensive analysis of the Commercial Activity Tax (CAT).

This Portfolio examines a wide range of issues dealing with the taxation of corporations in North Carolina.

This Portfolio discusses the structure and issues with respect to the New York State franchise tax on general business corporations and the New York City general corporation tax.

This Portfolio explains taxpayer liability, the imposition of state sales and use tax on sales of tangible personal property and services, and exemptions available to NY taxpayers.

This Portfolio examines a wide range of issues dealing with the taxation of individuals in New York.

This Portfolio analyzes the provisions of the Michigan Single Business Tax Act (SBT), particularly as they apply to multistate taxpayers.

Michigan Business Tax, analyzes the provisions of the Michigan Business Tax Act, particularly as they apply to multistate taxpayers.

This Portfolio provides practitioners with guidance on the taxes imposed on corporations doing business in Massachusetts.

This Portfolio focuses on the state tax audit process and provides practical insights into planning for and managing state tax audits.

This Portfolio explores the constitutional limitations imposed by the Commerce Clause, Due Process Clause, Equal Protection Clause, and First Amendment.

This Portfolio examines the identification of those jurisdictions in which a corporation's activities may be subject to a tax.

This Portfolio focuses on the expansion of traditional nexus principles by state tax administrators in their continued quest for revenue.

This Portfolio examines the various ways in which states determine whether income is classified as business or nonbusiness income.

This Portfolio focuses on the treatment of net operating losses on a state-by-state basis.

This Portfolio (AL-MI) focuses on the allocation and apportionment of income on a state-by-state basis and provides a discussion of the methods the states use in various situations.

This Portfolio(MN-WY) focuses on the allocation and apportionment of income on a state-by-state basis and provides a discussion of the methods the states use in various situations.

This Portfolio focuses on advanced apportionment principles and special problems.

This Portfolio discusses the apportionment of income for state tax purposes and provides insight into the history and issues of relevant methods.

This Portfolio examines the unitary business concept and its importance to the application of formulary apportionment and to the resolution of the business-nonbusiness income issue.

This Portfolio compares state combined reports and state consolidated returns in detail and discusses both the mechanics and implications of filing combined reports.

This Portfolio discusses the four components of the Illinois sales and use taxes: the Retailers' Occupation Tax, the Use Tax, the Service Occupation Tax, and the Service Use Tax.

This Portfolio discusses a wide range of issues dealing with the taxation of corporations in Illinois and considers issues for all corporations doing business in Illinois.

This Portfolio addresses all state and local taxes—other than severance, real estate transfer, and sales and use taxes—imposed on or measured by gross receipts.

This Portfolio provides discussions on issues dealing with the income taxation of corporations in Georgia and considers issues for all corporations doing business in the state.

This Portfolio provides comprehensive discussions on issues dealing with taxation of corporate entities in Florida and considers issues for all corporations doing business in Florida.

This Portfolio provides an overview of the federal limitations imposed on state taxation by the United States Constitution and by the federal statutes.

This Portfolio discusses when a corporation must obtain a certificate of authority and appoint a resident agent before doing business in a state not the state it was incorporated in.

This Portfolio focuses on state tax credits and incentives in Oregon, PA, RI, SC, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.

This Portfolio focuses on state tax credits and incentives in Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, and Oklahoma.

The Portfolio focuses on state tax credits and incentives in Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, and Mississippi.

This Portfolio focuses on state tax credits and incentives in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, DC, Florida, Georgia, Hawaii.

This Portfolio provides comprehensive discussions on the taxation of corporate entities in Connecticut and important issues for all business enterprises doing business in the state.

This Portfolio discusses state and federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities.

California Water's-Edge Election for Unitary Reporting covers the complex laws permitting California unitary corporate franchise and income taxpayers to elect to use a water's-edge combination reporting method. This Portfolio discusses both pre-1994 and current provisions to the water’s-edge legislation, and it identifies where they differ as the former continue to apply to elections made for income years prior to 1994. 

This Portfolio examines the principles of California sales and use taxes and a discussion of California's sales and use taxes and the differences between these complementary taxes.

This Portfolio covers basic concepts and procedures of property taxation in California and explains when real and personal property are deemed “taxable property” under California law.

This Portfolio discusses the state’s tax laws, compares California’s taxable income requirements to federal requirements, and discusses differences of specific items and adjustments.

This Portfolio examines issues dealing with the taxation of corporations in California.

The Portfolio provides an overview of Puerto Rican tax laws affecting enterprises and individuals that do business activities in Puerto Rico or receive income from Puerto Rican sources.