TITLE

Nexus Issues for Pass-Through Entities

AUTHOR(S)
Michaelson, John O.
PUB. DATE
April 2001
SOURCE
Journal of State Taxation;Spring2001, Vol. 19 Issue 4, p54
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Analyzes the legislation relevant for nexus issues and pass-through entities in taxation cases. Due process clause that prohibits a state from imposing its laws; Authorization for Congress to regulate, control and prohibit state activities under the Commerce clause.
ACCESSION #
6828277

 

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