State & Local taxation - New York resident trusts may not be subject to tax on income. Taxpayers gain right to hearing to review penalties. Michigan throwback sales, bright-line test California exempts prescription drug samples.
Year of publication:
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 65.1995, 2, p. 64-65