Tax management multistate tax portfolios ; 1170-2nd. BNA Premier Package
"... focuses on the allocation and apportionment of income on a state-by-state basis. As such, the portfolio provides a detailed discussion of the different methods the states use in determining when a taxpayer has the right to allocate and apportion income; the classification of business and nonbusiness income; the rules for sourcing nonbusiness income; the computation of the apportionment formula and its component factors; the use of alternative methods of allocation and apportionment; special industry allocation and apportionment rules; and other miscellaneous issues such as apportionment for capital stock and net worth tax purposes. "
Title from title screen (viewed Sept. 27, 2007). Published: Washington, D.C., 2000-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Allocation and apportionment Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia West Virginia Wisconsin Wyoming Table of Worksheets.
Issued also in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.