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1 St. & Loc. Tax Law. [iii] (1996)

handle is hein.journals/stlotalwy1 and id is 1 raw text is: The State and LocalTa Lawyer Volume T 1996 CONTENTS Page Having Your Cake and Eating It Too: State Taxation of Corporate Intangible Income without Factor Representation Randy M. Grimshaw and Maxwell A. Miller..................... 1 State and Local Tax Considerations When Using Limited Partnerships, LLCs and REITs Michael H. Lippman and Scott D. Smith............. .............. 13 Cellular Phone Deals Create New Sales and Use Tax Blake A. Madison and Philip M. Zinn ............................ 41 State Taxation of Financial Institutions Arthur R. Rosen and Clare M. Rathbone ............. ................ 51 The Mighty Quill Strikes Out: Why the Issue of Taxing Mail Order Sellers Will Not Go Away Michael W. McLoughlin .................................. 67 Attributional Nexus: How Related Entities Can Complicate Nexus Determinations Rocky B. Cummings ................................... ...... 87 The Rebirth of Retroactivity in Judicial Decisionmaking: A Pennsylvania Analysis Stewart M. Weintraub and Scott L. Austin ......................... 99 1995 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS Alabama Bruce P. Ely.............................................133 Alaska Barbara Simpson Kraft and Paul J. Jones ..............143 Arizona Patrick Derdenger.........................................147 Arkansas Beth Briscoe Carson ............................... ........ 169 California Amy L. Silverstein .................................... ..... 171

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