Portfolios

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 Tax Management Portfolio contains a detailed discussion of the tax credits and incentives currently available to businesses. This Portfolio also addresses the issues of constitutionality, effectiveness, and the initiatives and policy directions states have taken with respect to existing programs.

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

The Portfolio, Income Taxes: Consolidated Returns and Combined Reporting, compares state combined reports and state consolidated returns in detail and discusses the mechanics and implications of filing combined reports.

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.

This Portfolio discusses the apportionment of income for state tax purposes and provides insight into the history and issues of relevant methods.

This Portfolio focuses on advanced apportionment principles and special problems.