CCH TAX NEWS for May 16, 2008
FEDERAL NEWS
Senate Sends Farm Bill to White House
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Ways and Means Committee Adopts Tax Extender Legislation
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AMT Assessments Arising from Disallowed NOL Carrybacks Timely; Limitations Period Began with Loss Year, Not Carryback Year (Nemitz, TC)
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Innocent Spouse Claimant May Introduce New Evidence in Tax Court (Porter, TC)
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STATE NEWS
California --Sales and Use Tax: Governor Presents Revised Budget Proposal
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New Jersey --Corporate Income Tax: Taxpayer Could Not Apportion Income
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New York --Sales and Use Tax: Availability of Credit or Refund for Tax Paid to Another State Discussed
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