9 St. & Loc. Tax Law. [i] (2004)

handle is hein.journals/stlotalwy9 and id is 1 raw text is: The State andi
Local Tax Lawyer
Volume 9                                                              2004
CONTENTS
ARTICLES                                                             Page
State Tax Issues Associated with the Extraterritorial Income Regime
Bruce Daigh, Hardeo Bissoondial, Leonard DiMeglio, and Iris Chung .........  1
Addback Statutes: The States' New Approach to Related
Party Transactions
Hollis L. Hyans         .................................................. 13
Comparison of Group Reporting Methods and Sourcing of Income
Giles Sutton                               ............................................... 29
Physical Presence vs. Virtual Presence: The Cyberspace Challenge to
Quill and the Streamlined Sales & Use Tax Act
Gregory T. Armstrong          ..................................  ...... 59
The Supreme Court and State Taxation: 2002-2003, A Verdict on the
Continuing Viability of Equal Protection for Business, and a Fresh
Interpretation of Full Faith and Credit Deference to Other States' Laws
Margaret C. Wilson ........................................... 87
NOTES
Acme Royalty Co. v. Director of Revenue and Gore Enterprise Holdings v.
Director of Revenue: Dismissing Distinctions Between Patents and
Trademarks While Encouraging Legislative Correction of Income
Tax Loopholes
Sabina K. Dugal            ...................................... ..... 101
The Dual Nature of Mutual Funds: Lutheran Brotherhood Research
Corp. v. Commissioner
Aaron McParlan          ........................................... 113
Cities Left in the Cold: The Virginia Supreme Court Draws the Line
Between Manufacturing Tools and Capital in Daily Press, Inc. v.
City of Newport News
Andrew Stein           .................................................. 123

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?