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United States: Draft Legislation Preventing Unitary Taxation by States

Published online by Cambridge University Press:  27 February 2017

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 25 , Issue 3 , May 1986 , pp. 739 - 759
Copyright
Copyright © American Society of International Law 1986

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References

* The statement by the President and the technical explanation of unitary tax legislation precede S.1974 (To prohibit the imposition by the States of the worldwide unitary method of taxation) at I.L.M. page 750. The technical explanation is reproduced from the attachment to Exhibit H of the amicus curiae brief of the United States, filed in the Alcan Aluminum and Imperial Chemical Industries cases before the U.S. District Court for the Northern District of Illinois (Eastern Division), at I.L.M. page 683.

[The U.K. statement of November 8, 1985, announcing deferral of action under Section 54 of the U.K. Finance Act 1985, appears at I.L.M. page 734.]