New Guidance for Applying Public Law 86-272 to Business Activities Conducted on the Internet

Authors :: Schadewald, Michael S.
Source :: The CPA Journal. Jan-Feb, 2024, Vol. 94 Issue 1-2, p8, 3 p.
Publication Year :: 2024
Abstract: A threshold issue for any corporation engaged in interstate commerce is determining the states in which it must file income tax returns and pay taxes. Public Law 86-272 provides corporations [...]

Subjects :: Tax returns -- Laws, regulations and rules
Tax law
Internet -- Laws, regulations and rules
Income tax -- Laws, regulations and rules
Government regulation
Tax law
Internet
Banking, finance and accounting industries
Business

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