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Apportionment rules evolve as business environment changes: Michael S. Schadewald examines apportionment rules with a focus on the sales factor.
- Source :
- Taxes: The Tax Magazine. September, 2007, Vol. 85 Issue 9, p39, 6 p.
- Publication Year :
- 2007
-
Abstract
- Introduction Corporations that are taxable in two or more states use apportionment formulas to determine the percentage of their business income that is taxable in each state. These formulas generally [...]
Details
- Language :
- English
- ISSN :
- 00400181
- Volume :
- 85
- Issue :
- 9
- Database :
- Gale General OneFile
- Journal :
- Taxes: The Tax Magazine
- Publication Type :
- Periodical
- Accession number :
- edsgcl.168294214