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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