4 St. & Loc. Tax Law. [i] (1999)

handle is hein.journals/stlotalwy4 and id is 1 raw text is: The State
ad I cal
Tax Lavyerv

ARTICLES
State Tax Challenges to Related Party Transactions
Craig B. Fields
The Other Nexus: Transactional Nexus and the Commerce Clause
Jeffrey A. Friedman and Kendall L. Houghton
Calculating the Sales Factor for Service Businesses
Scott J. Heyman and Marc Weinstein
Are You Losing Your Net Operating Losses? State Limitations
May Prevent Full Utilization
Glenn D. Todd, Sharlene Amitay, and Jean L. Russell
Constitutional Limitations on State and Local Power to Tax
a Deregulated Electric Industry
Robert H. Uehling and Peter G. Stathopoulos
State Withholding Taxes on the Personal Service Income of
Nonresident Independent Contractors
Steven B. Long
The Supreme Court and State Taxation: 1997-98 An Indication of
Things (Not to) Come?
Carter G. Phillips and Nathan C. Sheers
NOTES
Pelican Chapter Associated Builders & Contractors, Inc.
v. Edwards
Gillette Co. v. Commissioner
Texaco-Cities Service Pipeline Co. v. McGaw
Deer Park v. Harris County Appraisal District
Firstar Corp. v. Commissioner of Revenue
J. C. Penney Co. v. Balka
1998 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center
59 YEARS OF PUBLIC SERVICE

VOL. 4, 1999

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