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27 J. St. Tax'n 1 (2008-2009)

handle is hein.journals/jrnsttax27 and id is 1 raw text is: bCC H journaLs and Newsletters Email Alert for the Current Issue Sign Up He... CCHGroup.com/Email/Journals Vol. 27, No. I November-December 2008 Contents COLUMNS Nexus News 5 By Maryann Gall and Laura Kulwicki Apportionment Issues By Michael Schadewald Tax Trends By Rocky Cummings State of the States 11 By Douglas A. Pessfall andJoseph A. Picakart ARTICLES Critical Updates on the SALT Front By Mark L. Nachbar 13 Slumping Economy Means Increased Audit Activity and an Urgency To Prepare By Don Fuga and Tom Concitis Taxation and the First Amendment Collide in Kentucky: Bellsouth Communications, Inc., et al. v.John Farris, et al. By Blaise M. Sonnier 25 California's Budget has Numerous Tax Law Changes 20 By Chris Micheli 29 Breaking State and Local Tax Developments By Members of Grant Thornton's SALT Practice 35 FREQUENTLY ASKED MULTISTATE TAx QUESTIONS 39 NET OPERATING Loss CARRYOVERS 47

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