About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



8 J. St. Tax'n 1 (1989-1990)

handle is hein.journals/jrnsttax8 and id is 1 raw text is: A PANEL
PUBLICATION

Journal of
State
Taxation
VOLUME 8 NUMBER 1 * SPRING/SUMMER 1989
James T. Collins, Editor
Treasury Director, Miller Brewing Company,
Milwaukee, Wisconsin
Mergers and Acquisitions: Reducing the
Local Taxman's Bite
Richard W Genetelli  3
Net Operating Losses: A Primer on
Treatment at the State Level
Daniel S. Welytok  15
A Taxing Situation for Out-of-State
Financial Institutions: Minnesota
Sets the Stage by Adopting MTC
Proposed Regulations
John S. Jagiela and Martin A. Culhane III  35
The New Illinois Sales Tax on
Photo Processing
Charles E. McClellan  71

Tax Talk
The New Right of a New Jersey-Based
Corporation to Allocate Income to
Other States
Tax Trends
Colgate-Palmolive: The Beginning of the End?
... California Worldwide Reporting Stopped
at Water's Edge?