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United States - State Tax Matters - August 31, 2006 - Amerika Birleşik Devletleri
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Issue Number
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2006-35
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State Tax Matters
Income/Franchise Tax: District of Columbia – Unincorporated Business Franchise Tax on Nonresidents is Valid. District of Columbia v. Bender, D.C. (8/24/06). The District of Columbia Court of Appeals overturned the Superior Court to hold that the District’s unincorporated business franchise (UB) tax was validly levied upon nonresidents, even to the extent that it imposed a tax on the net income distributed directly to nonresident individuals.
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United States: State Tax Matters -August 31, 2006
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Page Last Updated: September 11, 2006
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Source: Deloitte Touche Tohmatsu (English)
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