Committee Serial No. 20. Considers state corporate income tax procedure impact on multistate manufacturing and mercantile corporations. Includes discussion of possible adoption of uniform state taxation standards and the possible taxation of interstate business income of non-resident corporations.

An indispensable resource for professionals who work with multiple state tax jurisdictions, this reference offers return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.

Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.