Tax practitioners and taxpayers can be prosecuted for crimes under the criminal sections of the Internal Revenue Code and under the general criminal provisions in Title 18 of the U.S. Code.
April 2008 - The Tax Adviser
STATE & LOCAL TAXES
Current Corporate Income Tax Developments (Part II) – 2008
This article covers some of the more important developments in apportionment formulas, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate state tax issues.