Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Tax could be at your service. |
Mooneyham, Scott |
Editorial |
Jun 1, 2009 |
779 |
| State taxation of telecommuters. |
Lafond, Andrew C.; Schrader, Jeffrey J. |
|
Jun 1, 2009 |
1289 |
| Refundable state and local tax credits. |
Snow, Danny R. |
|
Apr 1, 2009 |
1152 |
| Choice theory: budget cuts may not stave off shortfall. |
|
Brief article |
Jan 16, 2009 |
292 |
| Stock loan treated as sale. |
Thompson, Steven C.; Severano, Robert L. |
|
Jan 1, 2009 |
756 |
| Nine lives for Ohio's CAT? |
Bonner, Paul |
|
Jan 1, 2009 |
434 |
| Massachusetts corporate tax law changes effective in 2009. |
Koppel, Michael D. |
|
Dec 1, 2008 |
749 |
| Continued trend toward state related-party expense addback. |
Sakurai, Edward |
|
Dec 1, 2008 |
1110 |
| Rethinking tax nexus and apportionment: voice, exit, and the dormant commerce clause. |
Zelinsky, Edward A. |
|
Jun 22, 2008 |
30372 |
| State & local, Canadian activities top TEI's spring agenda: comments also filed on cafeteria plan regs, employment tax rules for disregarded entities. |
|
|
May 1, 2008 |
2323 |
| Mobile Workforce State Income Tax Fairness and Simplification Act: on May 13, 2008, Tax Executives Institute filed the following comments with the House Judiciary Subcommittee on Commercial and Administrative Law, concerning H.R. 3359, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007. |
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|
May 1, 2008 |
2422 |
| Gross receipts taxes: a growing trend in state taxation. |
Hammond, Jerry |
|
Apr 1, 2008 |
1158 |
| Current corporate income tax developments: this two-part article discusses recent state activity in the corporate income tax area. Part II covers apportionment formulas, unitary groups/filing methods, flowthrough entities, administration, and other significant corporate state tax issues. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2008 |
6749 |
| Supreme Court unanimously reverses Illinois's MeadWestvaco case: liaison meeting minutes reveal candid discussions between TEI and government; opposition to codification of ESD continues. |
|
|
Mar 1, 2008 |
696 |
| Ins and outs: the taxation of imports and exports in Florida. |
Babin, Robert; Butscher, Thomas |
|
Feb 1, 2008 |
4378 |
| Nexus and FIN 48: states of flux. |
Wells, Jean T.; McFadden-Wade, Gwendolyn |
|
Sep 1, 2007 |
762 |
| Can states tax national banks to educate consumers about predatory lending practices? |
Jackson, Howell E.; Anderson, Stacy A. |
|
Jun 22, 2007 |
22038 |
| State tax shelters and state taxation of capital. |
Bankman, Joseph |
|
Mar 22, 2007 |
8270 |
| State tax shelters and U.S. fiscal federalism. |
Stark, Kirk J. |
|
Mar 22, 2007 |
3174 |
| States Consider Tax Reform and Refine Tax Laws. |
|
|
Feb 1, 2007 |
1717 |
| Nonresident partners' retirement income. |
Laffie, Lesli S. |
|
Nov 1, 2006 |
236 |
| Sweeping Texas franchise tax changes: the margin tax. |
Brown, Russell D. |
|
Sep 1, 2006 |
2901 |
| Beware Ohio's CAT. |
Tapia, Jennifer K. |
|
Aug 1, 2006 |
1560 |
| State tax incentives after Cuno. |
Monroe, Tracy J. |
|
Aug 1, 2006 |
1079 |
| Will the push for origin-based sourcing derail SST? |
Nicolas, Karl |
|
Jun 1, 2006 |
2144 |
| Income tax discrimination and the political and economic integration of Europe. |
Graetz, Michael J.; Warren, Alvin C., Jr. |
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Apr 1, 2006 |
31637 |
| Supreme Court Hears Oral Arguments on Standing and Constitutionality of Ohio Investment Tax Credit in "Cuno". |
|
|
Mar 28, 2006 |
1020 |
| Kentucky Court Decision Could Undercut Single State Funds. |
|
|
Mar 22, 2006 |
1664 |
| Kentucky Court Decision Could Undercut "In-State" Section 529 Plans. |
|
|
Mar 9, 2006 |
1771 |
| Cuno argued before U.S. Supreme Court. |
Matson, Gregory S. |
|
Mar 1, 2006 |
822 |
| Domicile planning - don't take it for granted. |
Lannon, Patrick J. |
|
Jan 1, 2006 |
4105 |
| Limiting the federal forum: the dangers of an expansive interpretation of the Tax Injunction Act. |
Gorod, Brianne J. |
|
Dec 1, 2005 |
3746 |
| Streamlined sales tax up and running - and affecting many businesses. |
Fishman, Mark D. |
|
Dec 1, 2005 |
2492 |
| TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005. |
|
|
Nov 1, 2005 |
2851 |
| Substance-over-form doctrine in multistate taxation. |
Bowen, Thomas E. |
|
Oct 1, 2005 |
1625 |
| New bill redefines nexus. |
Gibson, Dan |
|
Aug 1, 2005 |
634 |
| TEI files amicus brief in Cuno case, citing danger for economy if Ohio ruling stands: e-Filing, mutual assistance procedures prompt IRS meetings. |
|
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Jul 1, 2005 |
1622 |
| Apportionment apoplexy: throwback, throwout, or just throw up your hands. |
Wilson, Margaret C. |
|
Jul 1, 2005 |
11398 |
| State tax implications of employing telecommuters. |
Nakamura, Karen |
|
Jun 1, 2005 |
4022 |
| The ins and outs of related party add-backs. |
Zoellick, Todd |
|
May 1, 2005 |
7721 |
| Should VoIP be taxed? |
Janiczek, Randall |
|
May 1, 2005 |
1069 |
| Deducting related-party interest and intangible expenses. |
Schadewald, Michael S. |
|
May 1, 2005 |
5015 |
| E-filing state tax returns. |
Rosenberg, Susan J. |
|
Dec 1, 2004 |
1780 |
| State tax residency issues. |
McGowan, Jeffrey M. |
|
Dec 1, 2004 |
2738 |
| State Tax Return - Nexus Update: 2003/2004 cont'd. |
|
|
Oct 22, 2004 |
3650 |
| Rethinking the role of the dormant commerce clause in state tax jurisdiction. |
Joondeph, Bradley W. |
|
Jun 22, 2004 |
13601 |
| State taxation of professional athletes and entertainers. |
Lazaar, Ari |
|
Feb 1, 2004 |
1000 |
| Tax payments by passthrough entities for nonresident owners revisited. |
Laffie, Lesli S. |
|
Dec 1, 2003 |
314 |
| Tax payments by passthrough entities for nonresident owners. |
Beck, Allen M. |
|
Oct 1, 2003 |
524 |
| Legislation and you: laws on E-filing, securities lawsuits, taxes affect CPAs, clients. (Government Relations). |
Allen, Bruce C. |
|
May 1, 2003 |
819 |
| AICPA on MTC's reporting-options proposal. |
Warner, Karen L. |
|
Dec 1, 2002 |
1326 |
| The surprising benefits of nexus: multistate taxation actually can lower a company's state income tax bill. |
Howard, Bruce |
|
Nov 1, 2002 |
2375 |
| Under the watchful eye of state tax administrators: the business-purpose doctrine. |
Hogroian, Ferdinand |
|
Sep 1, 2002 |
4439 |
| "Check-the-box" and QSub guidance provide structuring opportunities. |
Packard, Pamela |
|
May 1, 2002 |
781 |
| Illinois ICB: a new administrative forum. |
Packard, Pamela |
|
May 1, 2002 |
803 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 2002 |
6341 |
| Sourcing sales across states to reduce state income tax. (State & Local Taxes). |
Ciesar, William W. |
|
Nov 1, 2001 |
720 |
| Illinois Garnishing Wages of Non-filing State Employees. |
|
Brief Article |
Oct 1, 2001 |
167 |
| In search of ... Michigan taxpayers. |
Bakale, Anthony |
|
Aug 1, 2001 |
1196 |
| Tennessee court rules that AOL does not have nexus in the state. |
Madden, David |
|
Jun 1, 2001 |
790 |
| Voluntary registration or voluntary waiver of constitutional protection? |
Madden, David |
|
Jun 1, 2001 |
676 |
| In Search of a Simple Sales Tax. |
Tubbesing, Carl |
|
May 1, 2001 |
4031 |
| Rulings that state taxes are nondischargeable in a bankruptcy proceeding have broad ramifications. |
Ely, Mark H. |
|
Jan 1, 2001 |
1087 |
| ISC tax issues. |
Moore, Philip E. |
|
Oct 1, 2000 |
1393 |
| State voluntary disclosure programs. |
Fiore, Nicholas J. |
|
Sep 1, 2000 |
621 |
| What is good and bad about Michigan's Single Business Tax? |
O'Connell, Frank J., Jr. |
|
Sep 1, 2000 |
1284 |
| Drop shipments, destination sales, and the multi-factor apportionment statute: a critical review of Stryker Corporation v. Director, Division of Taxation. |
Crabtree, David E. |
|
Jul 1, 2000 |
3081 |
| Michigan's RAB 98-1: the implementation phase. |
Schamberger, Steve |
|
Apr 1, 2000 |
1281 |
| State R&E credits. |
Wainwright, Ronald G., Jr. |
|
Apr 1, 2000 |
515 |
| State Tax Revenues Continue to Grow. |
|
Brief Article |
Apr 1, 2000 |
203 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 2000 |
6044 |
| IRS issues PTINs to preparers. |
Scheidlinger, Jay A. |
|
Feb 1, 2000 |
373 |
| Purchasing Cards Create Taxing Issues. |
|
Brief Article |
Jan 1, 2000 |
280 |
| For whom the South Central Bell tolls. |
Sabino, Anthony Michael |
|
Jan 1, 2000 |
2371 |
| Unclaimed property reporting for LLCs under Texas v. New Jersey. |
Winther, Christian M. |
|
Dec 1, 1999 |
1376 |
| Nexus for state corporate income tax. |
Delong, Thomas |
|
Oct 1, 1999 |
951 |
| What's next in South Central Bell? |
Griffen, Richard H. |
|
Sep 1, 1999 |
1003 |
| Taxpayers mailing catalogs into states. |
McLoughlin, Michael W. |
|
Jun 1, 1999 |
846 |
| State tax nexus. |
Samans, James A. |
|
Jun 1, 1999 |
2266 |
| The distinction between business and nonbusiness income. |
Huizenga, David L. |
|
May 1, 1999 |
1333 |
| Nexus for non-net-income-based taxes. |
Young, Helen |
|
Apr 1, 1999 |
2750 |
| QSSSs and state issues. |
Ewing, Larry |
|
Apr 1, 1999 |
1168 |
| Internet Tax Freedom Act. |
Hardesty, David E. |
|
Jan 1, 1999 |
1667 |
| Push-down accounting and alternatives: risks and opportunities in corporate consolidations. |
Grossman, Alysse |
|
Sep 1, 1998 |
4134 |
| Preserving state sovereignty in the information age. |
|
|
Jun 1, 1998 |
582 |
| Nonresidents entitled to deduct alimony payments. |
Whitehead, Roy, Jr. |
|
May 1, 1998 |
757 |
| Preserving federal benefits of single-member LLCs in light of state tax concerns. |
Jackel, Monte A. |
|
Nov 1, 1997 |
541 |
| Don't check the box without first checking SALT ramifications. |
Curlee, William B. |
|
Nov 1, 1997 |
1708 |
| Representing clients before the DOR and in state tax litigation. |
Leadbeater, John Timothy |
|
Nov 1, 1997 |
4461 |
| It's non-(of your) business: an open letter. |
Wulf, David E. |
|
Sep 1, 1997 |
1657 |
| Delaying the deadline for filing Virginia information returns. |
Cherecwich, Paul, Jr. |
|
Sep 1, 1997 |
731 |
| The deduction of state income taxes for Schedule C taxpayers. |
Cecil, H. Wayne |
|
Sep 1, 1997 |
712 |
| Inadvertently establishing state taxing jurisdiction through the Internet. |
Giuliani, Richard W. |
|
Sep 1, 1997 |
2178 |
| Exercise caution when taking advantage of new S corporation legislation. |
Willden, Lynn |
|
Jul 1, 1997 |
692 |
| Procurement cards and tax compliance: bridging the gap: a report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration. |
|
|
Jul 1, 1997 |
10420 |
| New bill would freeze Internet taxation. |
|
Brief Article |
Jun 1, 1997 |
404 |
| Classification and valuation issues affecting the ad valorem taxation of business tangible personal property. |
Davis, Deborah A. |
|
Jun 1, 1997 |
1132 |
| Technical and policy aspects of crossing the presence nexus threshold: how much of what activities may and should cause taxability? |
Rosen, Arthur R. |
|
May 1, 1997 |
8807 |
| Type of entity determines treatment of nonresident owners of N.C. investment activities. |
Fletcher, Eric S. |
Brief Article |
May 1, 1997 |
283 |
| Franchise Tax Board to defer actions on S corporation conformity and check-the-box regulations. |
Hudson, Boyd D. |
Brief Article |
Apr 1, 1997 |
270 |
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