TITLE

Covering Massachusetts and New York: The States' Code Section 482-Equivalent Powers and Two Trademark Holding Cases-Part II

AUTHOR(S)
Smith, Jeanne E.
PUB. DATE
July 2002
SOURCE
Journal of State Taxation;Summer2002, Vol. 21 Issue 1, p1
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Explores the concept of intangibles holding companies (IHC) in state tax planning in the U.S. Mechanics of the IHC concept; Role of business purpose and economic substance in IHC; Nonrecognition transactions in IHC cases; States' statutory jurisdiction over IHC; Transfers of intangibles; Regulatory arm's length standard for taxable income.
ACCESSION #
6957490

 

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