The Uses and Abuses of Discretionary Authority

NYU School of Continuing and Professional Studies
July 21, 2011

Joseph X. Donovan participated in a panel discussion, "The Uses and Abuses of Discretionary Authority," at the New York University Summer Institute on Taxation. Mr. Donovan provided an in-depth review of UDITPA Section 18 and related state statutory authority, states’ uses of alternative apportionment and states’ uses of Internal Revenue Code § 482-like adjustments.