Income taxes : principles of formulary apportionment / John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C.
1994
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Items
Details
Title
Income taxes : principles of formulary apportionment / John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1994]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1150-2nd.
Formatted Contents Note
Detailed analysis. Introduction
The uniformity movement
The apportionment formula
Prerequisites to formula application
The property factor
The payroll factor
The sales factor
Application to combined reports
Distortion and formula variances
Working papers.
The uniformity movement
The apportionment formula
Prerequisites to formula application
The property factor
The payroll factor
The sales factor
Application to combined reports
Distortion and formula variances
Working papers.
Summary
" ... discusses the apportionment of income for state tax purposes. The U.S. Supreme Court has stated that a state tax must be fairly apportioned in order to avoid violating the commerce clause. While the court has approved a number of different apportionment methods, it has declined to mandate a uniform method of apportionment, insisting that it is for Congress to decide whether uniformity rules are necessary, and if so, what the rules should be."
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: Warren, John S., 1922- Income taxes. Arlington, VA : Tax Management Inc., [2014]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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