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California ~ Corporate Income Tax: Summary Judgment Granted for FTB in Challenge to Combined Reporting Requirement

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CCH Tax Day Report On remand from a California court of appeal’s decision in Harley-Davidson, Inc. v. California Franchise Tax Board, 237 Cal.App.4th 193 (2015), a California superior court granted the California Franchise Tax Board’s motion for summary judgment on the issue of whether the state’s differential treatment of intrastate and interstate unitary businesses for […]

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