Ethan Millar represented the American Bar Association on the study committee established by the National Conference of Commissioners on Uniform State Laws (NCCUSL) to review and potentially revise the Uniform Division of Income for Tax Purposes Act (UDITPA). All ABA members were encouraged to submit written questions or comments to Mr. Millar regarding this uniform legislation by e-mail (ethan.millar@alston.com), fax (404-253-8337) or mail (Alston & Bird LLP, 1201 West Peachtree Street, Atlanta, GA 30309). All questions or comments received prior to the March meeting were discussed at that meeting.
UDITPA was created by NCCUSL in 1957 to provide uniform state income tax rules for determining how to allocate and apportion the income of multi-state corporations among the states in which the corporations do business. About half the states have adopted UDITPA and most of the other states have statutes that are generally consistent with UDITPA's basic approach. The study committee is engaged in a comprehensive review of the act.
March 28-29, 2009
Hotel Sax Chicago / Chicago, IL