Should the Windfall Profits Tax Be Deductible in States that Use the Unitary Method to Tax Out-of-State Oil Production

Date

1988

Citation

Paul B. Stephan, Should the Windfall Profits Tax Be Deductible in States that Use the Unitary Method to Tax Out-of-State Oil Production, 1988-1989 Preview of United States Supreme Court Cases 111–112 (1988).

UVA Law Faculty Affiliations

Paul B. Stephan

Public Policy and Regulation

John W. Glynn Jr. Law & Business Program

Center for International & Comparative Law

Virginia Center for Tax Law

National Security Law Center

Center for Public Law and Political Economy

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