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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

In this installment of Moving Forward? Nellen discusses the 60th anniversary of the enactment of Public Law 86-272, explores events after the 50th anniversary of this law, delves into some of the issues presented today in applying P.L. 86-272, and asks whether a 1959 law intended to be temporary can, or should, survive in our modern, intangibles-driven world.