TITLE

Current Corporate Income Tax Developments: Northeast Region

AUTHOR(S)
Bellovary, Nicholas; Bogen-Farris, Adriane; Hackel, David; Kumershek, Michael; Pederson, Brian; Thistle, Chad
PUB. DATE
July 2004
SOURCE
Journal of State Taxation;Summer2004, Vol. 23 Issue 1, p51
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
14901440

 

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