The SALT Show with Baker Botts L.L.P.

ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)

December 20, 2019

The SALT Show Episode 89
(Update for Week of December 15, 2019)

On this week’s episode:

  • Overview of recent Texas decisions on treatment of hedging transactions and unitary business income
  • ALJ opines on alternative apportionment and royalty exclusions in New York