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13 Corp. Bus. Tax'n Monthly 1 (2011-2012)

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Vol. 13, No. 1 October 2011
COLUMNS
Multistate Taxation
By Phil Tatarowicz and William joel Kolarik
International Tax Developments
By Edward Tanenbaum and Tola Ozim                           A

ARTICLES

Tax Opportunities for 360 California Companies' Cap
and Trade Compliance
By Charles Goulding and Taylor Goulding
Massachusetts 25-Percent Emissions Reduction Plan
Provides Tax Opportunities
By Charles Goulding and Taylor Goulding
Must Be Present to Win: South Dakota's New Physical Presence
Requirement for Charitable Sales Tax Exemption
By Alexandra Hanson andJustin R. Thompson
The Death of the MBT: Michigan Enacts a
New Corporate Income Tax
By Rachel A. Wilson
The Potential Consequences of the Elimination of LIFO
As a Part of IFRS Convergence
By Eugene E. Comiskey, Charles W Mulford andjoshua A. Thomason
Selecting Profit Indicators for OECD Distributors
By Robert Feinschreiber and Margaret Kent

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