4 J. St. Tax'n 1 (1985-1986)

handle is hein.journals/jrnsttax4 and id is 1 raw text is: JAMES T. COLLINS
MICHAEL R. FISHBEIN
Editors
PAUL M. WALSH
Director of Marketing
JANET MIRON
Circulation Manager
Journal of State Taxation
(ISSN 0744-6713) is published
quarterly by Panel Publishers,
Inc., 14 Plaza Road, Greenvale,
New York 11548. Subscription
price, $86 a year. Copyright
1985 by Panel Publishers, Inc.
All rights reserved. Second-
class postage paid at Greenvale,
New York. Articles should be
submitted to the Editor, Journal
of State Thxation, 14 Plaza Road,
Greenvale, New York 11548.
The opinions and interpreta-
tions expressed by the authors
of the articles herein are their
own and do not necessarily
reflect those of the editors or
the publisher. POSTMASTER:
Send address changes to: Jour-
nal of State    Taxation,
14 Plaza Road, Greenvale, New
York 11548.

State Taxation of Accumulated DISC
Income and Foreign Sales Corporations
Philip M. Tatarowicz                         3
Apportionment of Income as State Tax
Planning: The Georgia Perspective
John M. Coalson, Jr., and
J. William MacArthur, Jr.                  17
Unitary Combination in Massachusetts: Is
There Life After Polaroid?
Robert.J. Kushman, Rona S. Fingold,
and Joseph X. Donovan                      35
The Sales Tax Status of Software Revisited
John Dane, Jr., and Samuel B. Bruskin       53
The Taxation of Data Processing and
Computer-Assisted Information Services
in New York State
Arnold B. Panzer                            67

A PANEL R      PUBLICATION

VOL.4 NO. 1
SPRING 1985
STATE
TAXATION

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