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10 St. & Loc. Tax Law. [i] (2005)

handle is hein.journals/stlotalwy10 and id is 1 raw text is: A .AA 7 15. VOL. 10, 2005 ARTICLES The Commerce Clause and the Constitutionality of State Business Tax Incentives Kevin Thompson and Diann L. Smith Nexus and California's Taxation of Nonresident S Corporation Shareholders Charles E. Potter, Jr. The Model State Administrative Tax Tribunal Act: Fairness For All Taxpayers Garland Allen and Craig B. Fields Cash Management Activities and the Sales Factor: When Is Gross Really Gross and a Receipt Really a Receipt? Ossie Ravid and William Hays Weissman NOTES Shoosmith Bros., Inc. v. County of Chesterfield: When Property Tax Valuation Dumps Unexpected Burdens on Local Land Use Controls When Can Employment Service Firms Operating in Ohio Claim a Sales Tax Exemption Under Section 5739.01(JJ)(3)? H.R. Options, Inc. v. Zaino Individual-Entity Approach to Premerger NOL Carryover Alive and Well in Massachusetts: Macy's East v. Commissioner of Revenue 2004 IMPORTANT DEVELOPMENTS IN STATE AND LOCAL TAX INDEX TO VOLUMES 1-10 Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center www.abanet.org/tax/pubs/salti TS OF PUBLIC SERVICE

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