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6 J. St. Tax'n 1 (1987-1988)

handle is hein.journals/jrnsttax6 and id is 1 raw text is: JAMES T. COLLINS Tr easury Director Miller Brewing Co. Milwaukee, Wisconsin Editor Journal of State Taxation (ISSN 0744-6713) is published quarterly by Panel Publishers, Inc. Copyright 1987 by Panel Publishers, Inc. All rights re- served. Second-class postage paid at Greenvale, New York. The opinions and interpreta- tions expressed by authors are their own and do not necessar- ily reflect those of the editors or the publisher. Postmaster: Send address changes to Journal of State Taxation, Circulation Department, 14 Plaza Road, Greenvale, NY 11548. Articles should be submitted to the Editor-in-Chief, Journal of State Taxation, Panel Publishers, Inc., 14 Plaza Road, Greenvale, NY 11548. Subscription price: $96 per year. Purchase orders and customer service questions should be addressed to Circulation Manager, Panel Publishers, Inc., 14 Plaza Road, Greenvale, NY 11548. Telephone (516) 484-0006. California Unitary Reform: A Step Forward Alan B. Stevenson 3 California's Water's-Edge Legislation: The Closing Chapter in the Unitary Tax Debate? James John Jurinski 23 The California Plan: A Retreat to the Water's Edge Dahli Gray and Nancy J. Foran 33 California Unitary Tax Reform Law Jan A. Rosati and Carl G. Knopke 45 California Enacts Water's-Edge Unitary Legislation Effective 1988 Jerrold S. Gattegno and Russell W Banigan 57 DEPARTMENTS Tax Talk 63 Tax Trends 71 A PANEL , PUBLICATION VOL.6 NO. I Journal of SPRING 1987 STATE TAXATION

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