11 J. St. Tax'n [i] (1992-1993)

handle is hein.journals/jrnsttax11 and id is 1 raw text is: Journal of
State
Taxation
VOLUME 11 NUMBER 1 Summer 1992
James T. Collins, Editor
Treasury Director, Miller Brewing Company,
Milwaukee, Wisconsin
Editor's Note     iii
State and Federal NOLD Differences Following
Changes in Ownership
B. T. Arnett     1
Tax Expenditures or Tax Loopholes?
Marianne T. Hill and Edward L. Ranck   15
The Debate Over National Bellas Hess
Michelle R. Koroghlanian and
Catherine M. Roubik    22
Effects of Chapter 11 on State and Local Taxes
Charles J. Roginske   53
New York vs. New Jersey Corporate Taxation
Frank A Yanover      66
Telephone Taxes
Jean Yingst-Sickels and Gary Rhodus  75
Prologue to Refund Opportunities in Texas
Lynn D. Fournier and Paul M. Geall  89
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