Current Corporate Income Tax Developments: Northeast Region

Bellovary, Nicholas; Bogen-Farris, Adriane; Hackel, David; Kumershek, Michael; Pederson, Brian; Thistle, Chad
July 2004
Journal of State Taxation;Summer2004, Vol. 23 Issue 1, p51
Academic Journal
Discusses the developments in corporate income tax in the northeast region of the U.S. Rule that a company has to have substantial nexus in the state to be a taxable entity; Option for filing of corporate returns; Basis for the computation of business tax.


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