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Other than a certain area, the taxpayer never utilized the Licenses to provide telecommunication services in the covered areas.8 In 2013, the taxpayer sold its Licenses-excluding the carved-out area-that resulted in a substantial capital gain.9 The taxpayer reported the gain as nonbusiness income al...

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Veröffentlicht in:	Journal of State Taxation 2022-12, Vol.41 (1), p.15-17
Hauptverfasser:	Stanley, Schiller M, Stanley, Daniel L
Format:	Artikel
Sprache:	eng
Schlagworte:	Boards of directors Intangible assets Jurisdiction Licenses Localization Regulation Situs State court decisions Supreme Court decisions Tax returns Withholding taxes
Online-Zugang:	Volltext
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