Tax Law

Recent Posts

Water's-Edge Election: Look Before You Leap and Calculate Before You Elect
Posted on 14 Oct 2011 by LN Tax Law Staff

By J. Pat Powers - Baker & McKenzie LLP (martindale.com ®) General Editor - Charles J. Moll III - winston & Strawn LLP ,,, INSIGHT Taxpayers considering making a water's-edge election should review all current and planned transactions... Read More

Bender’s State Taxation: Principles and Practice - UDITPA Revisions Contemplated and Overdue
Posted on 26 Aug 2009 by LexisNexis Tax Center

The Uniform Division of Income for Tax Purposes Act (UDITPA) was conceived more than 50 years ago. Although UDITPA is the foundation on which the states have established income apportionment formulae, no changes have been introduced recognizing the changing... Read More

MBT Contains Special Provisions for Taxation of Financial Institutions
Posted on 27 Sep 2011 by Patrick Van Tiflin

By Patrick R. Van Tiflin, -- Honigman Miller Schwartz and Cohn LLP General Editor, Patrick R. Van Tiflin, -- Honigman Miller Schwartz and Cohn LLP Legislation enacted in 2011 provides that, effective for tax years beginning on or after January 1, 2012... Read More

LexisNexis JurisCharts with Analysis: Tax - Multistate Matrixes Save Hours of Research Time
Posted on 12 Jan 2009 by LexisNexis Tax Center

LexisNexis JurisCharts With Analysis: Tax The only mutistate chart powered by Shepard's States are expected to be aggressive in reacting to changes in federal law that could affect their 2009 tax revenues. LexisNexis JurisCharts with Analysis... Read More

Bender’s State Taxation: Principles and Practice: Financial Institutions Face Multiple State Tax Nexus Issues
Posted on 24 Apr 2009 by LexisNexis Tax Center

Bender’s State Taxation: Principles and Practice : Financial Institutions Face Multiple State Tax Nexus Issues State and local taxation of financial institutions over the years has been marked by judicial and legislative intervention. Today... Read More

State Tax Practice Insights: Baker & McKenzie's Pat Powers Analyzes California's Water’s Edge Election
Posted on 23 Oct 2008 by LexisNexis Tax Center

Click here to access our sample Practice Insight: Baker & McKenzie’s Pat Powers on California Water’s Edge Election: Look Before You Leap and Calculate Before You Elect (this will link to PDF) Exclusively on LexisNexis : State Tax... Read More

Understanding the Application of California Sales Tax - A California Tax Practice Insights Commentary
Posted on 7 Oct 2011 by LN Tax Law Staff

By Robert Steiger - Tax Counsel, Chevron Corporation* General Editor, Charles J. Moll III - Winston & Strawn LLP * The author, Robert Steiger, is writing in his capacity as a private attorney, and not as an employee of Chevron Corporation. Accordingly... Read More

Understanding North Carolina's Sourcing Principles (Excluding Telecommunications Sales)
Posted on 29 Nov 2011 by LN Tax Law Staff

By Martin Silver, J.D., LL.M. (Tax, NYU) -- Law Offices of Martin Silver, P.S., and Adjunct Professor, Tax, Golden Gate University, Seattle martindale.com® General Editor, Jasper L. Cummings, Jr. -- Alston & Bird LLP martindale.com® ... Read More