Show simple item record

dc.contributor.authorPrinz, Donald R.en_US
dc.date.accessioned2013-02-11T19:47:58Z
dc.date.available2013-02-11T19:47:58Z
dc.date.issued1969en_US
dc.identifier.citation2 Creighton L. Rev. 78 (1968-1969)en_US
dc.identifier.urihttp://hdl.handle.net/10504/38610
dc.description.abstractINTRODUCTION|(1) A tax is hereby imposed . . .on the taxable income derived from sources within this state of any corporation . . .whose business within this state during the taxable year consists exclusively of . . interstate commerce .... (2) Except as provided in subsection (1) . ..for the privilege of exercising its franchise or doing business in this state .. .there is hereby imposed a franchise tax on each corporation . . . measured by its entire net income derived from all sources within this state...|With these legislative words, Nebraska has informed the nation's corporations that they must determine: (a) Whether they are subject to one of the Nebraska taxes; (b) if so, whether the tax is to be the income tax or the franchise tax; (c) what portion of their income is subject to the tax;, and (d) how the Nebraska portion is to be ascertained and reported.: The purpose and design of this article is to provide the practitioner with an outline of the many state tax issues which may confront his corporate clients....en_US
dc.publisherCreighton University School of Lawen_US
dc.titleCorporationsen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume2en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.note1968-1969en_US
dc.description.pages78en_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record