Portfolios

State Tax

More than 75 Tax Management Portfolios™ provide practical analysis for developing and implementing complex state and multistate tax strategies.

State Tax

Business Operations Puerto Rico (Portfolio 7320)

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

State Tax

Choice of Entity: An Overview of Tax and Non-Tax Considerations (Portfolio 1550)

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.

State Tax

Choosing a Domestic Jurisdiction for a Long-Term Trust (Portfolio 867)

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

State Tax

Credits and Incentives: Alabama Through Hawaii (Portfolio 1450)

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

State Tax

Credits and Incentives: Idaho Through Mississippi (Portfolio 1460)

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

State Tax

Credits and Incentives: Missouri Through Oklahoma (Portfolio 1470)

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.

State Tax

Credits and Incentives: Oregon Through Wyoming (Portfolio 1480)

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.

State Tax

Federal Constitutional Limitations on State Taxation (Portfolio 1400)

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

State Tax

Income Taxes: Definition of a Unitary Business (Portfolio 1110)

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.

State Tax

Income Taxes: Mergers and Acquisitions (Portfolio 1240)

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