22 J. St. Tax'n i (2003-2004)

handle is hein.journals/jrnsttax22 and id is 1 raw text is: VOLUME 22, NUMBER 1

JOURNAL
of
STATE
TAXATION
Editor: James T. Collins
Executive Director,
Deloitte & Touche Multistate
Tax Center at the University of
Wisconsin-Milwaukee
To start your subscription to
Journal of State Taxation,
call 1-800-638-8437

 THE EFFECT OF STATE APPORTIONMENT
FORMULAS ON PLANT INVESTMENT
DECISIONS OF MULTISTATE CORPORATIONS
Pamela S. Carr and Russell Carr  1
 ASSESSING THE ROLE OF SALES TAXATION
IN STATE GOVERNMENT
Deborah A. Carroll            16
 CURRENT INCOME TAX DEVELOPMENTS:
NORTHEAST REGION
William R. Lemke, Ronda Borkowski,
and Ryan Bornbacb             25
 CALIFORNIA'S MIC REGULATIONS AND
FTB TAXPAYER GUIDANCE ON CLAIMING
THE MIC: PART IV
Chris Micheli                 53
* CHIEF JUSTICE JOHN MARSHALL AND
STATE COMPETITION FOR ECONOMIC
DEVELOPMENT
Calvin Kent and Robin Capehart  72
 DOES THE SBE HAVE THE POWER TO
INVALIDATE AN FTB REGULATION?
Chris Micheli                 81
 FREQUENTLY ASKED MULTISTATE
TAX QUESTION                  87
 SALES FACTOR: RECEIPTS INCLUDED IN
SALES FACTOR - PART I         89
ASPEN
PUBLISHERS

SUMMER 2003

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