28 J. St. Tax'n 1 (2009-2010)

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Vol. 28, No. 1 November-December 2009
Contents

COLUMNS

Nexus News
By Maryann B. Gall, Laura A. Kulwicki and Allison Haedt

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Apportionment Issues
By Michael Schadewald

11I

Revised Texas Franchise Tax Update:
Lessons Learned and Emerging Issues
By Doug Maziurjamie C. Yesnowitz, Terry Gaul, ChuckJonesJohn LaBorde, Pat O'Shea and Giles Sutton

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Enactment of the Michigan Business Tax (MBT)
By Rachel S. Keller and Curtis Ruppal
Alabama D OR Seeks to Disallow Statutory Business
Privilege Tax Deduction by Regulation
By Jeff Patterson
Captive Insurance Companies:
Risk Transfer, Taxation, and Trends for 2010
By Ken Kotch
American Recovery and Reinvestment Act: U.S. Department of
Energy State Energy Program-State Level Opportunities
By Michaelf Eickhoff and Steve Carter                              3   '

FREQUENTLY ASKED
MULTISTATE TAx QUESTIONS

PAYROLL FACTOR

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ARTICLES

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