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Free eBook Sample: The Adviser's Guide to Multistate Income Taxation, Chapter 1

Author: Bruce M. Nelson, MA, CPA
Publisher: AICPA
Availability: eBook Download
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Chapter 1, Interstate Activity and Nexus covers:

  • Nexus defined

    • Due Process Clause
    • Commerce Clause
    • Sales Tax Nexus
    • The Continuing Questions About Sales Tax Nexus
    • Income Tax Nexus
    • Public Law 86-272

  • Statutory Provisions and Where to Go From Here

    • Offers in Compromise

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