State income taxes
Foreign tax status at the state level
Index of State Income Tax Resources
1. Overview of Foreign Tax Status for States 2. How the Constitutional Separation of Powers between States and the National…
Fed-State Cooperation Program Repeal in 1990
EXECUTIVE SUMMARY: The Internal Revenue code sections 6362 through 6399 originally implemented the Fed-State Cooperation program. These sections were repealed…
DOCTRINE: Unconstitutional Conditions Doctrine applied to Federal and State Income Taxation
EDITORIAL: The application of the UCD has never been addressed or settled in the context of taxation. Only in other…
Definitions of Corporate Federal “State” within State Revenue Codes
Definitions by corporate Federal “State” for “in the state”, “in this state”, “within the state”, “within this state” and “this…