Use the CCH IntelliConnect State Tax to answer the following questions:
a. Does Hawaii allow estates a personal exemption? If yes, what is the amount, and which state statute allows such amount?
b. Using the Browse Window, drill down into any state with a corporate income tax and find the explanation for the sales factor under allocation and apportionment. Then use the Related Information All States button to show the results for all states. Now clear that search and select all the state tax reporters and do a keyword search for sales-factor apportionment. Explain why one search method might be preferable to the other.
c. Use the Thesaurus (under advanced search) and find the synonyms for the term “devise.”