UT ALJ addressed whether certain foreign corporations were required to be included in a Utah water's-edge group.

On September 6, 2019, FL Department of Revenue signed an emergency order extending the September 3rd due date for filing new information reports until October 27, 2019.

Alabama Department of Revenue will provide relief from late-filing penalties for certain corporate taxpayers that have challenges meeting due date.

The Utah Supreme Court recently reviewed a constitutional challenge to Utah's individual income tax structure, as it applied to foreign and interstate business income of S corporation shareholders.

The California Franchise Tax Board recently issued a chief counsel ruling concluding that gain recognized from an IRC § 338(g) election must be reported by the target entity on its final return and apportioned to California using its own apportionment factors.

Recently, the New Jersey Division of Taxation released a new technical bulletin, TB-92 issued August 22, 2019, addressing New Jersey’s treatment of FDII and GILTI.

The Tennessee Department of Revenue recently issued guidance on computing the section 163(j) limitation for Tennessee corporate excise tax purposes.

The California Office of Tax Appeals (OTA) recently sustained a personal income tax assessment on a nonresident individual who had performed screenplay writing services for two California LLCs.

The Illinois Department of Revenue has announced that an upcoming tax amnesty program will be held from October 1, 2019 through November 15, 2019.

The Indiana Department of Revenue recently determined that a financial institution had to include lawsuit settlement proceeds in both the numerator and denominator of its sales factor.