CCH TAX NEWS for June 27, 2007

CCH TAX NEWS for June 27, 2007

FEDERAL NEWS

Partial Termination of Qualified Plan Occurred When Employer Ceased Operations at One Location (Rev. Rul. 2007-43)

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IRS Updates Conditions Under Which a Research Agreement Does Not Result in Private Business Use (Rev. Proc. 2007-47)
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STATE NEWS

New York --Corporate Income Tax: New Combined Reporting Rules for General Business Corporations Explained

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John H. Fisher
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