9 J. St. Tax'n 1 (1990-1991)

handle is hein.journals/jrnsttax9 and id is 1 raw text is: A PANEL
PUBLICATION

Journal of
State
Taxation
VOLUME 9 NUMBER 1 0 SUMMER 1990
James T. Collins, Editor
Treasury Director, Miller Brewing Company,
Milwaukee, Wisconsin
Major State and Local Taxes
Imposed on U.S. Electric
Utilities
Edward T. Howe and Donald J. Reeb     3
Highlights of Recent
New York State and
City Tax Changes
Russell W. Banigan and
Jerrold S. Gattegno  29
Michigan's Single Business Tax
Capital Acquisition Deduction-
Where Do We Go From Here?
Alan M. Valade    45
State Taxation of IRAs
Through Three Generations
of Federal Law
Lois J. Yoder  71

Tax Trends
Michigan Claims Court
Allows Nowhere Sales

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