CCH TAX NEWS for December 6, 2007
FEDERAL NEWS
List of Vehicles Qualifying for Alternative Motor Vehicle Credit Issued (IR-2007-196)
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Deduction for Premiums Paid to Welfare Benefits Fund Disallowed to S Corporations; No Income Recognized by Owners (V.R. DeAngelis M.D.P.C. & R.T. Domingo M.D.P.C., TCM)
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STATE NEWS
Alabama --Sales and Use Tax: Nexus Established for Out-of-State Company's Rentals
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California --Corporate, Personal Income Taxes: Exemption Applications, Basis In IRAs, Other Topics Addressed
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Virginia --Corporate Income Tax: Construction in Progress Excluded from Property Factor
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