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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Interstate Income Act of 1959 ： ウィキペディア英語版 Interstate Income Act of 1959 The Interstate Income Act of 1959, also known as Public Law 86-272, is a United States statute that allows a business to go, or send representatives, into a state to solicit orders for goods without being subject to a net income tax. It is codified at . ==History== Public Law 86-272 was enacted in response to outcries from business over the decision held in ''Northwestern States Portland Cement Co. v. Minnesota'', .〔(【引用サイトリンク】title=Linear Films, Inc. v. State ex rel. Oklahoma Tax Com'n )〕 In ''Northwestern States'', the Supreme Court upheld the imposition of a Minnesota tax on an Iowa corporation that solicited orders and maintained a leased office in Minnesota.〔(【引用サイトリンク】title=NORTHWESTERN CEMENT CO. v. MINN., 358 U.S. 450 (1959) )〕 However, the Court did not make clear whether the maintenance of employees in the state (who solicited orders that were delivered and accepted outside the state) would have been enough to give rise to the state’s power to impose its tax. Public Law 86-272 addressed that circumstance by acting as a 'stopgap' by restricting a state from collecting income tax on solicited sales within its borders, as long as the orders are filled or shipped outside of the state.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Interstate Income Act of 1959」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.