Income taxes : the distinction between business and nonbusiness income / Roy E. Crawford, Esq., McDermott, Will & Emery LLP, Menlo Park, California, Russell D. Uzes, Esq., PricewaterhouseCoopers LLP, San Francisco, California.
1994
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Author
Title
Income taxes : the distinction between business and nonbusiness income / Roy E. Crawford, Esq., McDermott, Will & Emery LLP, Menlo Park, California, Russell D. Uzes, Esq., PricewaterhouseCoopers LLP, San Francisco, California.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1994]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1140-2nd.
Formatted Contents Note
Detailed analysis. Introduction
History of the distinction between business and nonbusiness income
Constitutional limitatons on apportionable income
Apportionable and allocable income
Allocation of nonbusiness income under UDITPA and non-UDITPA statutes
The characterization of specific types of income
Commercial domicile
Combined versus separate returns
Working papers.
History of the distinction between business and nonbusiness income
Constitutional limitatons on apportionable income
Apportionable and allocable income
Allocation of nonbusiness income under UDITPA and non-UDITPA statutes
The characterization of specific types of income
Commercial domicile
Combined versus separate returns
Working papers.
Summary
" ... examines the various ways in which states determine whether income is business or nonbusiness income. Because business income is apportioned among the states in which a corporation does business, while nonbusiness income is allocable solely to the state where the company is domiciled, the characterization of income has important consequences to both the taxpayer and the state."
Note
Published: Washington, D.C., 1994-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on February 4, 2019; title from description page.
Location
www
Available in Other Form
Print version: Crawford, Roy E. Income taxes. Arlington, VA : Tax Management Inc., ©2014-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in