Speaking Engagement

Combination: Constitutional Issues, Policy Issues, Accounting Issues

New York University’s 29th Institute on State and Local Taxation


New York, NY

As more states have enacted and consider enacting combined reporting, a host of constitutional, policy, and accounting issues are raised. The panel explores a number of these issues, including the policy choices available to states in considering who is the taxpayer (e.g., Joyce/Finnigan, trapped credits, accounting methods, elections, and statute of limitations); adoption of a broad or narrow definition of unitary, elective combination; net operating losses; and coordination with federal consolidated return rules, such as intercompany sales, investment account adjustments, and earnings and profits.



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