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17 J. St. Tax'n i (1998-1999)

handle is hein.journals/jrnsttax17 and id is 1 raw text is: VOLUME 1 7, NUMBER 1 JOURNAL of STATE TAXATION Editor: James T. Collins Executive Director, Deloitte & Touche Multistate Tax Center at the University of Wisconsin-Milwaukee To start your subscription to Journal ofState Taxation, call 1-800-638-8437 SUMMER 1998 EDITOR'S NOTE SLETTER TO THE EDITOR LAWMAKER'S GUiDE TO STATE TAXA TION OF ELECmONIc COMMERCE. EXECUTIVE SUMMARY James K Smith * AN UPDATE ON CALIFORNIA'S MANUFACTURING TAX INCENTIVES Chris Micheli * GNERAL MoTORS v. TRAcY: A NEW EXCEPTION FOR DISCRIMINATORY TAXATION OF REGULATED INDUSTRIES? JamesJohn Jurinski * FEDERAL TAX LAw CONFORMITY IN CALIFORNIA: FINALLY A REALITY Gina Rodriquez and Chris Micheli INCOME TAX CREDITS AvAiLABLE TO CORPORATIONS FILING IN THE FIVE MIDWESTERN STATES Douglas M. Mueller APPORTIONMENT AND ALLOCATION OF NET INCOME OF FINANCIAL INSTITUTIONS Jeffley K Smits * PUBLICATION GUIDELINES AND INFORMATION FOR AUTHORS A PANEL PUBLICATION Aspen Publishers, Inc.