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The article in the March 1998 issue of The CPA Journal entitled "The Unitary Concept for State Income Tax Purposes" incorrectly states that California imposes a fee for making a water's edge election. The authors and your readers should know that effective for income years beginning on or after January 1, 1994, the water's edge election fee provisions in California were repealed by California Senate Bill 671 (Stats. 1993, Ch. 881). *

Thomas Meehan, CPA

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