CCH TAX NEWS for December 20, 2006

CCH TAX NEWS for December 20, 2006

FEDERAL NEWS

IRS Finalizes Regs on Prohibited Allocations of S Corp Stock Held by ESOPs (TDNR HP-207; T.D. 9302)

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STATE NEWS

California --Corporate Income Tax: FTB May Review and Verify Enterprise Zone Hiring Credit Vouchers

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New York --Sales and Use Tax: Nexus Established for Company Selling Extended Service Contracts
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John H. Fisher
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