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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