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State Tax Matters - July 19, 2013

Issue 2013-29


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

  • Articles
    - Further Discussions on I.R.C. Section 382: Should section 382’s limitation be apportioned for state income tax purposes?
  • Multistate Tax Alerts
    - California AB 93 Eliminates Current Enterprise Zone Program and Creates New Economic Development Incentives and a Partial Sales Tax Exemption for Manufacturers
    - Michigan Supreme Court Grants Taxpayer’s Application for Appeal in IBM
    - Mangano Update: New York State Appellate Court Declares MCTMT Constitutional
    - Pennsylvania Legislation Includes Multiple Tax Law Changes

See attached file for details.

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

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