24 J. St. Tax'n 1 (2005-2006)

handle is hein.journals/jrnsttax24 and id is 1 raw text is: Vol. 24, No. 1 Summer 2005
Contents
ARTICLES
A Lawmaker's Guide to Income Tax Shelters-
Are New Weapons Needed by the States?-Part 2

An analysis of tax-shelter legislation and related issues
including funding needed for implementation and the burdens
that the legislation imposes on taxpayers.
By Alex Meleney and Tom Godfrey

5

Overview of California's LAMBRA Law
By Chris Micheli                                                          13
State Courts Continue to Grapple with the Geoffrey Issue
An examination of the Geoffrey issue and subsequent related
state court decisions.
By Michael Schadewald
Current Income Tax Developments: Southeastern States
A look at recent state income tax developments in the southeast,
including those related to nexus and apportionment.
By Marissa Bublavy, Patrick Duffy, Roger Holtmeier, Kristin Negri, Edwin Santiago,
Cassie Stoffel and Amanda Wunsch
E-Commerce and State Sales Tax
An examination of sales tax issues related to e-commerce,
and possible solutions 15. these issues.
By Barrett Brooks                                                        47

FREQUENTLY ASKED
MULTISTATE TAx QUESTIONS
PARTNERSHIPS (PART 3) NEXUS
RULES FOR OUT-OF-STATE PARTNERS

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