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Tax › Tax Events › KPMG TaxRadio › TWIST - This Week in State Tax › TWIST - August 26, 2019

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TWIST - August 26, 2019

This podcast for the week of August 26, 2019 covers state and local tax developments in California, New Jersey and Utah.

All of this week’s TWIST episodes

  • Insight

    California: IRC section 338(g) Gain Must be Apportioned Using Target’s Factors

    The California Franchise Tax Board recently issued a chief counsel ruling concluding that gain recognized from an IRC § 338(g) election must be reported by the target entity on its final return and apportioned to California using its own apportionment factors.

  • Insight

    New Jersey: Division Issues Revised Guidance on Sourcing GILTI and FDII

    Recently, the New Jersey Division of Taxation released a new technical bulletin, TB-92 issued August 22, 2019, addressing New Jersey’s treatment of FDII and GILTI.

  • Insight

    Utah: Equitable Adjustment Prov. Do Not Apply to Avoid Double Taxation of Foreign Bus. Income

    The Utah Supreme Court recently reviewed a constitutional challenge to Utah’s individual income tax structure, as it applied to foreign and interstate business income of S corporation shareholders.

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To view past weeks of TWIST that you may have missed, please visit our TWIST homepage.

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Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

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The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

 

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.

 

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