Search Results - "DiMeglio, Leonard"
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STATE TAX ISSUES ASSOCIATED WITH THE EXTRATERRITORIAL INCOME REGIME
Published in The State and local tax lawyer (01-01-2004)“…US tax incentives for export sales have had a long history of controversy and change. The states have applied different approaches in attempting to deny or…”
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New York City--MACRS modification unconstitutional
Published in The CPA journal (1975) (01-07-1996)“…In R. J. Reynolds Tobacco Co. v. The City of New York Department of Finance, New York State Supreme Court (the State's lowest level court) recently found…”
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Journal Article -
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Michigan Single Business Tax preempted by ERISA
Published in The CPA journal (1975) (01-08-1995)“…In Akzo America Inc. vs. Revenue Division (1995), a federal district court held that Sec. 514 of the Employee's Retirement Income Security Act of 1974 (ERISA)…”
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States use gasoline, cigarettes to fuel revenue
Published in The CPA journal (1975) (01-02-1998)“…According to the CCH Inc. annual State Consumer Taxes Survey, smoking and driving seemed to outpace shopping as a state tax target in the past year. Only one…”
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