TITLE

Breaking State and Local Developments

AUTHOR(S)
Busacker, Dale; Zins, Kevin; Tegenkamp, Roy; Sutton, Giles; Yesnowitz, Jamie C.; Jones, Chuck
PUB. DATE
March 2010
SOURCE
Journal of State Taxation;Mar/Apr2010, Vol. 28 Issue 3, p15
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The authors focuses on a nexus case involving the provision that corporations which are partners and do business within and outside Kentucky are taxable on their share of the distributed income attributable to business done in the state. It states that taxpayers are found to be conducing business in the state. They discuss the announcement from the Internal Revenue Service (IRS) about a tax return schedule to require business taxpayers to report "uncertain tax position" on their returns.
ACCESSION #
53907079

 

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