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5 St. & Loc. Tax Law. [i] (2000)

handle is hein.journals/stlotalwy5 and id is 1 raw text is: The State and Local Tax Lwyer Volume 5 2000 CONTENTS Page ARTICLES Jurisdictional Limitations on State Claims to Abandoned Property John A. Biek ..................1..... ......................1 Convergence and Bundling: The Impact on State and Local Telecommunications Taxes Bruce Nelson and Dee Tagliavia ......................... ....... 21 Limited Liability Companies and Check the Box - How They Affect State Tax Planning John 0. Michaelson ......................................... 43 Recovery of Sales Tax on Bad Debts After Puget Sound William J. McConnell .................................. ...... 57 State Taxation of Accumulated Trust Income: Statutory Approaches and Constitutional Considerations Warren R. Calvert and Sylvia Z Gaspar ........................... 73 Be Careful What You Wish For, You Just Might Get It: The Constitutionality of Tax Incentives in Light of Recent Pennsylvania Cases Stewart M. Weintraub and John M. Randolph, III............. ................ 89 The Tennessee Tax Revision and Reform Act of 1999 G. Michael Yopp ........................................... 101 The Supreme Court and State Taxation: 1998-1999, on the Straight and Narrow Carter G. Phillips and Nathan C. Sheers ................. ......... 115 NOTES Smith v. State Christopher Scott Badeaux .................................... 133 South Central Bell Telephone Co. v. Alabama Peter R. Klason ............................................ 143 Delogu v. State Deakin T. Lauer .................................. .............. 155