March 2010
From CPA Letter Daily and AICPA.org
The past year has seen a number of changes in states' taxation of corporate income. This article, in the March 2010 issue of The AICPA's Tax Advisor, takes a state-by-state look at the areas of nexus, tax base, allocable/apportionable income, and Sec. 338(h)(10) transactions.
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This publication is part of Blackman Kallick’s marketing of professional services, and is not written tax advice directed at the specific facts and circumstances of any person and/or entity. Contents of this publication are of a general nature, and you should not act on this information without obtaining professional advice from your business advisor that is appropriately tailored to your individual needs and circumstances. This written advice is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.