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Income taxes--special problems in formulary apportionment

Author: Bobby L Burgner; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©1999]-
Series: Tax management multistate tax portfolios, 1180-3rd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
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,  Read more...
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Additional Physical Format: Print version:
Burgner, Bobby L., 1961-
Income taxes.
Arlington, VA : Tax Management Inc., [2014-]
(OCoLC)888228778
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Bobby L Burgner; Tax Management Inc.
OCLC Number: 60569411
Notes: Published: Washington, D.C., 1999-2007.
Title from title screen (viewed Oct. 2, 2014).
Details: Mode of access: World Wide Web.
Contents: 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.
Series Title: Tax management multistate tax portfolios, 1180-3rd.
Other Titles: Special problems in formulary apportionment
Responsibility: by Bobby L. Burgner.

Abstract:

" ... 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."

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