This Portfolio offers background information on the relationship between Puerto Rico and the United States and a summary of the Puerto Rico legal system.

Portfolio 1550 discusses state and federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities.

This Portfolio explores two important developments in trust law that emerged late in the 20th century.

This Portfolio focuses on state tax credits and incentives in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, DC, Florida, Georgia, Hawaii.

This Portfolio focuses on state tax credits and incentives in Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, and Mississippi.

This Portfolio focuses on state tax credits and incentives in Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, and Oklahoma.

This Portfolio focuses on state tax credits and incentives in Oregon, PA, RI, SC, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.

This Portfolio provides an overview of the federal limitations imposed on state taxation by the United States Constitution and by the federal statutes.

This Portfolio examines the unitary business concept and its importance to the application of formulary apportionment and to the resolution of the business-, non-business income issue.

This Portfolio addresses the state income and franchise tax considerations that should be taken into account in planning corporate acquisitions.