CCH TAX NEWS for April 11, 2007

CCH TAX NEWS for April 11, 2007

FEDERAL NEWS

IRS Issues Final Regulations Addressing Nonqualified Deferred Compensation Plans (TDNR HP-345; T.D. 9321)

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IRS Issues Guidance on Application of Code Sec. 409A to Split-Dollar Life Insurance Arrangements (Notice 2007-34)
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STATE NEWS

Alabama --Franchise Tax: Refund of Unconstitutional Franchise Tax Denied

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New Mexico --Multiple Taxes: Economic Development Tax Legislation Enacted
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Virginia --Corporate Income, Sales and Use Taxes: Distribution Center Did Not Create Nexus for Taxpayer
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John H. Fisher
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