Each December the biggest names in state and local taxation gather at New York University and offer presentations on hot, cutting-edge issues in state and local taxation to their fellow practitioners at the NYU Institute on State and Local Taxation. The develop their presentations into law review-quality articles, published by Matthew Bender, that examine the most critical tax issues of the year in exhaustive depth. As practical as they are scholarly, these indispensable articles are laden with examples, tax-planning tips and commentary. The leading tax law authorities deliver insightful and problem-solving guidance, including: ac Intellectual Property ac Taxation of E-Commerce ac State Tax Nexus Issues ac Sales/Use Tax ac State Tax Administration ac State-specific topics ac Accounting issues ac Professional ethics ac Includes index, table of cases and table of statutes. First published in 1999. This eBook features links to Lexis Advance for further legal research options.Revenue Notice 99-07 provides that the Section 382 limit determined under Minnesota Statute Section 290.095, subdivision 3(d) is then ... taxable income that is eligible to be offset by the carryover of a net operating loss deduction that is being carried forward from pre-change years. ESI argues that the Minnesota Statute requires the 382 limitation to be calculated before apportionment and that theanbsp;...
|Title||:||New York University Institute on State and Local Taxation (2012)|
|Author||:||New York University School of Continuing and Professional Studies|
|Publisher||:||LexisNexis - 2012-06-12|