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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

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