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Apportionment rules evolve as business environment changes: Michael S. Schadewald examines apportionment rules with a focus on the sales factor.

Authors :
Schadewald, Michael
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