Jurisdictional Limitations on State Claims to Abandoned Property
John A. Biek

Convergence and Bundling: The Impact on State and Local Telecommunications Taxes
Bruce Nelson and Dee Tagliavia

Limited Liability Companies and Check the Box—How They Affect State Tax Planning
John O. Michaelson

Recovery of Sales Tax on Bad Debts After Puget Sound
William J. McConnell

State Taxation of Accumulated Trust Income: Statutory Approaches and Constitutional Considerations
Warren R. Calvert and Sylvia Z. Gaspar

Be Careful What You Wish For, You Just Might Get It: The Constitutionality of Tax Incentives in Light of Recent Pennsylvania Cases
Stewart M. Weintraub and John M. Randolph, III

The Tennessee Tax Revision and Reform Act of 1999
G. Michael Yopp

The Supreme Court and State Taxation: 1998–99, On the Straight and Narrow
Carter G. Phillips and Nathan C. Sheers

NOTES

It Has Become Cumbersome – North Carolina’s Uneven Application of Intangibles Tax on Stock Held Unconstitutional: Smith v. State

Christopher Scott Badeaux

Alabama’s Franchise Tax Unconstitutional: South Central Bell Telephone Co. v. Alabama

Tax Increment Financing Arrangement Survives Challenges In Maine:

Delogu v. State

Application of the Transactional Approach or the Functional Approach in Determining Business Income: Polaroid Corp. v. Offerman

Capital Stock Exemptions That Burden Multi-State Expansion: PPG Industries, Inc. v. Commonwealth

1999 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

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