Third quarter 2019 state and local tax developments

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

October 2019

In this edition

Highlighting significant state tax developments

This section presents a brief summary of the following significant SALT Insights we published this quarter:

  • US Supreme Court addresses due process limits on state trust taxation
  • Montana Supreme Court holds actual cash dividends from 80/20 companies are 100% excludable
  • San Francisco Superior Court Judge rules San Francisco special taxes only required simple majority vote for passage
  • Utah high court upholds constitutionality of taxing income earned outside state
  • Distributions from foreign LLP taxed as corporation qualify for Wisconsin DRD.

Contact us

Peter Michalowski

National SALT Practice Leader, PwC US

Follow us