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		THE STATE AND LOCAL TAX EDITION VOL. 60 NO. 4 SUMMER 2007 Back to TTL Home Page


PREFACE	Full Article

ARTICLES	Section Members Only
Federalism, The Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer Philip M. Tatarowicz	Full Article
The New Texas Margin Tax: More Than a Marginal Change to Texas Taxation Cynthia M. Ohlenforst	Full Article
Options for Allocating Stock Option Income: New York’s New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States Debra Silverman Herman	Full Article
The Sometimes Dubious Efficacy of Michigan Department of Treasury “Rules,” “Revenue Administrative Bulletins,” “Letter Rulings,” “Questions and Answers,” and Other Publications Samuel J. McKim, III	Full Article
ANR Pipeline: Beware of the Relief Sought John B. Burns	Full Article
NOTES
Please Hang Up and Try Again: The Missouri Supreme Court Speed Dials Telephone Services into the Manufacturing Exemption Too Quickly in Southwestern Bell Telephone Co. v. Director of Revenue Natanyah Ganz	Full Article
Challenging State Investment Tax Credits After DaimlerChrysler Corp. v. Cuno Christopher Klimmek	Full Article
Ignoring the Economic Reality of Lease Termination Fees in Favor of an Illogical, Plain Meaning Interpretation: Comptroller v. Citicorp International Communications, Inc. Stephanie Lyerly	Full Article
INDEX	Full Article
Volume 60, Numbers 1, 2, 3 and 4

Section members may also view this issue of The Tax Lawyer in its entirety.

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

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