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11 J. St. Tax'n [i] (1992-1993)

handle is hein.journals/jrnsttax11 and id is 1 raw text is: Journal of State Taxation VOLUME 11 NUMBER 1 Summer 1992 James T. Collins, Editor Treasury Director, Miller Brewing Company, Milwaukee, Wisconsin Editor's Note iii State and Federal NOLD Differences Following Changes in Ownership B. T. Arnett 1 Tax Expenditures or Tax Loopholes? Marianne T. Hill and Edward L. Ranck 15 The Debate Over National Bellas Hess Michelle R. Koroghlanian and Catherine M. Roubik 22 Effects of Chapter 11 on State and Local Taxes Charles J. Roginske 53 New York vs. New Jersey Corporate Taxation Frank A Yanover 66 Telephone Taxes Jean Yingst-Sickels and Gary Rhodus 75 Prologue to Refund Opportunities in Texas Lynn D. Fournier and Paul M. Geall 89 0To subscribe call Customer Service at 1-800-457-9222. A PANEL PUBLICATION

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