Randy Varner

Randy Varner

McNees Wallace & Nurick LLC

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PA Supreme Court Issues Business / Nonbusiness Income Decision

The Pennsylvania Supreme Court has held that a taxpayer’s gain from the sale of timberland was apportionable business income using the “functional test” of Pennsylvania’s amended definition of “business income.” Glatfelter...more

2/27/2013 - Apportionment Commerce Clause Double Taxation Due Process Functionality Liquidation Non-Business Income

PA Tax Law News - February 2013

In This Issue: PA Governor Proposes Corporate Tax Cuts; Add-Back Legislation Reintroduced; PA Supreme Court Issues Business/Nonbusiness Income Decision; Philadelphia Property Reassessments; Commonwealth Court Addresses...more

2/15/2013 - Add-Back Legislation Administrative Bank Attachments Appeals Business Income Corporate Taxes Drilling Rig Tax Exclusions Flat Tax Fuel Tax IFTA Non-Business Income Property Tax Reassessments Tax Assessment Valuation

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