1 J. St. Tax'n 1 (1982-1983)

handle is hein.journals/jrnsttax1 and id is 1 raw text is: JOURNAL
o0STATE

VOL. 1 NO. 1
SPRING 1982

TAXATION

JAMES T. COLLINS
MICHAEL R. FISHBEIN
Editors
CARMINE V. SCUDERE
Consulting Editor
CAROL MOORE
Production Editor
BETSY YALLER
Marketing Director
JANET MIRON
Circulation Manager
IRVING SCHREIBER
Publisher
Journal of State Taxation is
published quarterly by Panel
Publishers, a division of Cantor.
Fitzgerald Group, Ltd., 14 Plaza
Road, Greenvale, New York
11548. Subscription price, $60
a year: single issues, $16- Copy-
right 1982 by Panel Publishers.
All rights reserved. Second-class
postage permit pending at
Greenvale, New York. The
opinions and interpretations
expressed by the authors of the
articles herein are their own
and do not necessarily reflect
those of the editors or the
publisher POSTMASTER: Send
address changes to: Journal of
State Taxation, 14 Plaza Road,
Greenvale, New York 11548.
I0
a publication of
PANEL
PUBLISHERS

Combined Reporting: The Approach and Its
Problems
James F. Buresh and Marc S. Weinstein     5
New York State Sales Tax Problems in Organiz-
ing, Dividing or Terminating a Corporation
Williamj. King                           16
California Legislative Attempts to Implement
Property Tax Reform Under Proposition 13
Michael T. Lambert                       28
Dock Sales-The New State Income Tax Battle-
ground
Garrett W. Reich                         42
Justice Department Brief in the Caterpillar
Tractor Co. Case                        53
DEPARTMENTS
Tax Trends                              70
State Tax Decisions                     79
Highlights of Recent Articles           88
Book Reviews                            92
Upcoming Meetings of Interest           96

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?