Conformity? Is it Achievable? Should it Be?
Posted: 22 Sep 2005
Abstract
The authors look at the different meanings of state tax conformity with the Internal Revenue Code, federal regulations, tax treaties, and the U.S. Constitution. There will be much debate about the true nature of conformity in the future, the authors predict.
Suggested Citation: Suggested Citation
Dennen, Silvia and Bissoondial, Hardeo, Conformity? Is it Achievable? Should it Be?. State Tax Notes, Vol. 37, No. 1, July 4, 2005, Available at SSRN: https://ssrn.com/abstract=811089
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