Rebecca Ulich

Rebecca Ulich

Morrison & Foerster LLP

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Latest Publications


State + Local Tax Insights -- Spring 2014

In This Issue: - Where’s Walden? Finding Protection under the Due Process Clause - Upcoming Speaking Engagements - CFCs and Subpart F Income in a California Water’s-Edge Election and What’s Wrong with the Apple...more

4/17/2014 - Apple CFCs Due Process Franchise Tax Board Franchise Taxes SALT State Taxes Subpart F

State + Local Tax Insights -- Winter 2014

In This Issue: Ringing in the New Year: Issues from 2013 That Will Likely Impact 2014; Upcoming Speaking Engagements; Defending Against Penalties; and Dueling “Doing Business” Interstate-Commerce Exemptions:...more

1/15/2014 - Internet Taxation Interstate Commerce Penalties SALT State Taxes Tax Reform

State + Local Tax Insights -- Fall 2013

In This Issue: “Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more

10/29/2013 - Apportionment Economic Presence Nexus Franchise Taxes SALT State Taxes

State + Local Tax Insights -- Spring 2013

In This Issue: Factor Representation: Is It Unconstitutional for a State to Have It Both Ways?; Upcoming Speaking Engagements; Expanded California Sales and Use Tax Exclusions for Advanced Manufacturing Projects; and...more

5/14/2013 - Apportionment Business Income Sales & Use Tax

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