CCH TAX NEWS for January 16, 2007
FEDERAL NEWS
Credit Card NSF Fee Is Not Interest Income (Rev. Rul. 2007-1)
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Assessment of Taxes and Interest Invalid on Equitable Estoppel Grounds; Bankruptcy Court Had Jurisdiction over Debtor's Refund Claim (In re Seay, BC-DC Ark.)
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STATE NEWSIllinois --Corporate Income Tax: Sale of Business Segment Generated Apportionable Business Income
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New York --Corporate Income Tax: Consolidated Tax Shelter Disclosures Explained
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