By Martin I. Eisenstein, Brann & Isaacson We discussed in our December 2022 column the law suit brought by the ACMA against the California Franchise Tax Board (“FTB”) to obtain a declaration that the Technical Assistance Advisory Memorandum (the “TAM”) the FTB issued on February 14, 2022 violated the federal statute, Public Law 86-272 (“PL 86-272”). In […]
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