In this article, the authors examine recent judicial and administrative developments related to the "subject-to-tax" exception of state addback statutes and present avenues for potential challenge.
Read the full article.Originally published by www.taxnotes.com, April 25, 2016
Critiquing The ‘Subject-To-Tax' Exception Via Recent Authority
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.