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State Tax Matters - May 11, 2012

Issue 2012-19


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U.S. FlagPrepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

  • State Desk Brief
    - South Carolina’s CarMax Auto Superstores West, Inc. Case Provides Guidance on the Burden of Proof for Alternative Apportionment
  • Articles
    - Planning for an Economic Upturn: IRC Section 382 Computational Approaches for Multistate Taxpayers
  • Multistate Tax Alerts
    - New Tennessee Law Requires Pre-Approval for Intercompany Intangible Expenses
    - Texas Franchise Tax Reporting Requirement for Combined Groups with Temporary Credits
  • Income/Franchise
    - Georgia: New Law Updates State Conformity to Internal Revenue Code

See attached file for details.

Visit the State Tax Matters archive for issues from the past year.

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