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Unitary Business Income Taxes State Taxes

Kilpatrick

5 Key Takeaways: Unitary Business Principle

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Kilpatrick’s Jordan Goodman recently co-presented the session “Unitary Business Principle” at the Institute for Professionals in Taxation’s “2025 State Income Tax School” in Atlanta. Jordan addressed the theoretical...more

BakerHostetler

State Tax in Transactions: Apportionment & Combination Implications (Part III)

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In part 3 of our journey through SALT issues in M&A transactions, Matt Hunsaker highlights a few apportionment, unitary combination, and NOL usage implications that should be on your radar whenever you are involved in a...more

Foster Garvey PC

Shark Tank – Be Aware of the Deadly Creatures in the State and Local Tax Waters

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Earlier this year, the Idaho Supreme Court, in Noell Industries, Inc. v. Idaho State Tax Comm’n, --- P.3d ---- (2020), ruled that gain from the sale of membership interests in a limited liability company that had business...more

Foster Garvey PC

The Old Wives' Tale, Curiosity Kills the CAT, Doesn’t Seem to Apply to Oregon’s New CAT

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On January 6, I presented a new White Paper, The Oregon Corporate Activity Tax – You Can Run and You Can Hide, but This New Tax Is Effective January 1, 2020, at the Oregon Society of Certified Public Accountants Annual State...more

Foster Garvey PC

Oregon’s New Corporate Activity Tax

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We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation. On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more

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