Allocation of Income in State Taxation |
Contents
CHAPTER INature and Importance of Allocation | 9 |
CHAPTER XIContinued | 14 |
CHAPTER IIConstitutional Limitations | 19 |
Copyright | |
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Common terms and phrases
Alabama allowed amount applicable apportioned apportionment business income business is conducted business situs California cent classes of income Code commerce clause computed considered derived from sources determined domicile entire income entire net income example expenses factors of property federal income taxes federal tax formula of property Georgia gross income gross receipts Hans Rees held included income attributable income derived income from sources individuals instances interest Iowa Kansas Kentucky limited located Louisiana manufacturing costs Missouri N. Y. CT non-apportionable non-residents normal tax North Carolina North Dakota Oklahoma operation Oregon payroll and sales payroll factor personal services portion problem property factor question regulations resident respect rule sales factor segregated and specifically separate accounting method specifically allocated Stats surtax tax purposes taxable taxation taxes paid taxpayer Tennessee tentative federal three-factor formula tion total income Underwood Typewriter unitary business Wheeling Steel Corp Wisconsin Yes Yes York