SALT To Taste: How Important is Consistency Among "Uniform" States that are not so Uniform?

Many states have adopted and incorporated uniform acts into their tax statutes.  Recently, an Oregon case considered whether consistent reporting positions among such states should be mandatory regardless of each state's distinct interpretation and application of their own tax statutes.  This article looks at the Oregon court's conclusion that a taxpayer's facts can result in disparate treatment among states and that the treatment of any item is controlled by a state's laws.  As a result, great diligence should be taken to analyze the laws of each state when establishing tax reporting positions.

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SALT To Taste: To What Extent Should Taxpayers Rely on State Statutes and Regulations in Flowing Through Apportionment Factors of a Partnership to Corporate Partner?

Properly acknowledging critical U.S. Constitutional principles when apportioning the income of a partnership is key when preparing state corporate income tax returns and guarding against erroneous state assertions involving the state's interpretation of statutes and regulations. In this article, see an example of how a state could misapply these Constitutional principles.

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