Income Taxes: Definition of a Unitary Business (Portfolio 1110)
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This Portfolio examines the unitary business concept and its importance to the application of formulary apportionment and to the resolution of the business-, non-business income issue.
Description
This Portfolio examines the unitary business concept and its importance to the application of formulary apportionment and to the resolution of the business-, non-business income issue.
Table of Contents
1110.01. INTRODUCTION
1110.02. OVERVIEW OF RULES DEFINING A UNITARY BUSINESS
1110.03. CONSTITUTIONAL LIMITATIONS ON THE UNITARY BUSINESS CONCEPT
1110.04. AMBIGUITIES CREATED BY CONTAINER
1110.05. ALLIED–SIGNAL CONFIRMS THE UNITARY PRINCIPLE
1110.06. STATE STANDARDS IN DEFINING A UNITARY BUSINESS
1110.07. COMBINED REPORTS AND OTHER MATTERS RELATED TO CORPORATE GROUPS
1110.08. FINAL COMMENT
1110.09. STATE-BY-STATE ANALYSIS OF THE UNITARY PRINCIPLE
Partner
Steptoe & Johnson LLP
Deceased
Tax Management Portfolio Authors