Critiquing The ‘Subject-To-Tax' Exception Via Recent Authority

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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.

United States Tax

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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.

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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.

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Jane W. May

Lauren Ferrante

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Critiquing The ‘Subject-To-Tax' Exception Via Recent Authority

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Tax

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United States