Recent judicial developments in state income taxation of the oil and gas industry
Journal Article
·
· Oil Gas Tax Q.; (United States)
OSTI ID:5770674
The oil and gas industry has been at the center of activity involving state income taxation. The author reviews several recent judicial decisions whose implications extend beyond individual state borders. He describes how state interpretations of the Uniform Division of Income for Tax Purposes Act (UDITPA) property factor, the deductibility of the Windfall Profits Tax, and the constitutionality of Alaska's separate accounting for oil companies led to decisions which affect controversies in other states.
- Research Organization:
- Univ. of Georgia, Athens
- OSTI ID:
- 5770674
- Journal Information:
- Oil Gas Tax Q.; (United States), Vol. 34:3
- Country of Publication:
- United States
- Language:
- English
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