Construing the Uniform Division of Income for Tax Purposes Act: Reflections on the Illinois Supreme...
Construing the Uniform Division of Income for Tax Purposes Act: Reflections on the Illinois Supreme Court's Reading of the "Throwback" Rule
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Chicago: University of Chicago Law School
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Language
English
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Chicago: University of Chicago Law School
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Contents
Ordinarily, state tribunals' decisions in the state tax area have little precedential significance outside the jurisdiction in which they arise. An exception is found, however, in the recent decision of the Illinois Supreme Court in GTE Automatic Electric, Inc. v. Allphine. This case construes a statute identical to one in force in over half the st...
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Full title
Construing the Uniform Division of Income for Tax Purposes Act: Reflections on the Illinois Supreme Court's Reading of the "Throwback" Rule
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TN_cdi_proquest_journals_214808641
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_214808641
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ISSN
0041-9494
E-ISSN
1939-859X
DOI
10.2307/1599397
