CCH TAX NEWS for March 10, 2005
FEDERAL NEWS
Proposed Regulations Address Insolvent Reorganizations (TDNR JS-2301; NPRM REG-163314-03)
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Tax Liability Issue Should Have Been Raised with Bankruptcy Court, Not at Later CDP Hearing (Kendricks, TC)
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STATE NEWSAlabama --Franchise Tax: Capital Did Not Include Goodwill from Push-Down Accounting
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North Carolina --Corporate Income Tax: Trademark Licensing Decision Will Not Be Reviewed
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Virginia --Personal Income Tax: No Credit for Other State's Tax Paid on Partners' Passive Income
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