The Ordinary Diet of the Law: How to Interpret Public Law 86-272

Tax Notes State, April 13, 2020, p. 161

6 Pages Posted: 8 Jun 2020

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

David Gamage

Indiana University Maurer School of Law

Date Written: April 13, 2020

Abstract

This essay argues against expansive interpretations of Public Law 86-272 (the primary federal statute limiting state income taxation of out-of-state businesses). Specifically, this essay argues against interpretations of Public Law 86-272 that would broaden its coverage to protect business practices that differ from the practices that Congress specifically intended to protect at the time of the statute’s enactment.

Keywords: Public Law 86-272, state corporate income tax, state business tax. state tax

JEL Classification: K34

Suggested Citation

Shanske, Darien and Gamage, David, The Ordinary Diet of the Law: How to Interpret Public Law 86-272 (April 13, 2020). Tax Notes State, April 13, 2020, p. 161, Available at SSRN: https://ssrn.com/abstract=3599635

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

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