TITLE

Current Corporate Income Tax Developments: Northeast Region

AUTHOR(S)
Ruzicka, Kathleen Ann Y.; Hauser-Frenn, Leslie M.; Janik, Susan A.; Fischer, Scott Thomas
PUB. DATE
January 2000
SOURCE
Journal of State Taxation;Winter2000, Vol. 18 Issue 3, p44
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the developments in corporate income tax in the U.S. Licensing of intangible assets; Group filing options; Use of three-factor apportionment formula; Changes in the definition of dock sales and throwback sales.
ACCESSION #
6896850

 

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