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Applying Public Law 86-272 to the formula in Texas Tax Code �171.002, an out-of-state corporation's net taxable earned surplus will always be zero, and the tax on capital will always be greater. When the statutory formula is applied to taxable earned surplus, the franchise tax will always be based on the foreign corporation's net taxable capital.
June 13, 2005 at 12:00 AM
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Join General Counsel and Senior Legal Leaders at the Premier Forum Designed For and by General Counsel from Fortune 1000 Companies
The Texas Lawyer honors attorneys and judges who have made a remarkable difference in the legal profession in Texas.
Join General Counsel and Senior Legal Leaders at the Premier Forum Designed For and by General Counsel from Fortune 1000 Companies
Eichen Crutchlow Zaslow LLP is a highly regarded legal firm based in Edison, New Jersey. The firm specializes in medical malpractice and per...
The George Washington University Law School invites applications for multiple tenure-track or tenured faculty appointments, at the rank of A...
Gordon Rees Scully Mansukhani has an immediate opening for experienced Employment Attorneys in its Los Angeles and Ventura offices. Candida...