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24 J. St. Tax'n 1 (2005-2006)

handle is hein.journals/jrnsttax24 and id is 1 raw text is: Vol. 24, No. 1 Summer 2005 Contents ARTICLES A Lawmaker's Guide to Income Tax Shelters- Are New Weapons Needed by the States?-Part 2 An analysis of tax-shelter legislation and related issues including funding needed for implementation and the burdens that the legislation imposes on taxpayers. By Alex Meleney and Tom Godfrey 5 Overview of California's LAMBRA Law By Chris Micheli 13 State Courts Continue to Grapple with the Geoffrey Issue An examination of the Geoffrey issue and subsequent related state court decisions. By Michael Schadewald Current Income Tax Developments: Southeastern States A look at recent state income tax developments in the southeast, including those related to nexus and apportionment. By Marissa Bublavy, Patrick Duffy, Roger Holtmeier, Kristin Negri, Edwin Santiago, Cassie Stoffel and Amanda Wunsch E-Commerce and State Sales Tax An examination of sales tax issues related to e-commerce, and possible solutions 15. these issues. By Barrett Brooks 47 FREQUENTLY ASKED MULTISTATE TAx QUESTIONS PARTNERSHIPS (PART 3) NEXUS RULES FOR OUT-OF-STATE PARTNERS 53 55

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