Inconsistency in state conformity to the Code.

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    • Abstract:
      The article examines the complexities and nuances of state conformity to the federal Internal Revenue Code, highlighting how states adopt, incorporate, and sometimes deviate from federal tax laws. It discusses the practical and substantive issues that arise from state conformity, including retroactive tax provisions, state-specific decoupling from federal provisions, and the administrative burdens these can create for taxpayers.