Author
Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

• Income/Franchise Tax: Alabama – Gain from Sale of In-State Manufacturing Facility is Apportionable Business Income
• Income/Franchise Tax: Idaho – New Law Updates Internal Revenue Code Conformity
• Income/Franchise Tax: Indiana – New Law Updates Internal Revenue Code Conformity
• Income/Franchise Tax: Maine – New Law Updates Internal Revenue Code Conformity
• Income/Franchise Tax: New York – State High Court Denies Use of "Joyce" Apportionment Method
• Income/Franchise Tax: West Virginia – New Law Updates Internal Revenue Code Conformity, Disallows Dividends Paid Deduction for Certain REITs/RICs

See attached file for details.

Visit the State Tax Matters Archive for issues from the past six months.

 Subscribe to State Tax Matters