CCH TAX NEWS for May 23, 2007
FEDERAL NEWS
Taxpayers Improperly Denied Opportunity to Contest Underlying Tax Liability at CDP Hearing (Maxfield, TCS)
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Partner's Share of Partnership Income in Escrow Taxable; Recognition of Income Not Deferred by Self-Imposed Restriction (Burke, CA-1)
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STATE NEWSCalifornia --Corporate Income Tax: Sales Factor Treatment of Proceeds
From Treasury Activities Addressed
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Vermont --Multiple Taxes: 2009 Corporate NOL Carryforward Set; IRC Conformity Updated
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