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Keywords: internal consistency test
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Journal Articles
The Consequences of Wynne and a Proposed Congressional Response
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (2): 1–25.
Published: 01 September 2016
... both the state and county income tax for income taxes paid to other states. The extension of the Dormant Commerce Clause and the application of the internal consistency test to individual income taxes may lead to taxpayer challenges in other states with individual income taxes. We identify four...
