Alabama Supreme Court Holds Income from Sale of Mill and Timberland Division to Be Nonbusiness Income

Patterson, Jeff
May 2010
Journal of State Taxation;May/Jun2010, Vol. 28 Issue 4, p43
Academic Journal
Jeff Patterson discusses the case of Kimberly-Clark Corporation involving whether gross receipts from the sale of a mill and timberland by a corporation that was primarily engaged in the manufacture and sale of paper-related consumer products were business income subject to apportionment for Alabama corporate income tax purposes.


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