Income taxes : special problems in formulary apportionment / Bobby L. Burgner, Esq., General Electric Company, Atlanta, Georgia.
1999
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Items
Details
Title
Income taxes : special problems in formulary apportionment / Bobby L. Burgner, Esq., General Electric Company, Atlanta, Georgia.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1999]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1180-3rd.
Formatted Contents Note
Detailed analysis. Introduction & overview
Purpose and common methods of apportionment
Constitutional requirements
Revising the apportionment formula
Measuring and proving distortion
Combined & consolidated reporting
Apportionment of net operating losses
Factors that do not fairly represent business activity
Attributional apportionment
Working papers.
Purpose and common methods of apportionment
Constitutional requirements
Revising the apportionment formula
Measuring and proving distortion
Combined & consolidated reporting
Apportionment of net operating losses
Factors that do not fairly represent business activity
Attributional apportionment
Working papers.
Summary
" ... focuses on advanced apportionment principles and special problems. The portfolio includes a review of constitutional principles and focuses on distortion in the apportionment of income. It is not intended to be an exhaustive review of basic state apportionment principles. Rather, references are made to the laws of certain jurisdictions for illustrative purposes. As with all state taxation, relevant statutes, regulations, administrative decisions and case law should be consulted for specific guidance."
Note
Published: Washington, D.C., 1999-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on February 4, 2019; title from description page.
Location
www
Available in Other Form
Print version: Burgner, Bobby L., 1961- Income taxes. Arlington, VA : Tax Management Inc., [2014-]
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in