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

handle is hein.journals/jrnsttax28 and id is 1 raw text is: F ' CCH JournaLs and Newsletters Email Alert for the Current Issue Sign Up Here... CCHGroup.com/Email/Journats Vol. 28, No. 1 November-December 2009 Contents COLUMNS Nexus News By Maryann B. Gall, Laura A. Kulwicki and Allison Haedt 5 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 13 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 39 41 ARTICLES

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