Burden of proof, unconstitutional discrimination, nonresident trusts, net operating losses; this fast paced session will address these issues and more as it covers ten of the most recent and significant income tax decisions in the SALT world.
By attending this session, the participant will be able to:
- Identify recent and significant SALT income tax cases
- Recognize how these recent cases affect taxpayers
- Analyze why the courts ruled the way they did
- Appraise the ramifications of these decisions in other states