Income taxes [electronic resource] : principles of formulary apportionment / John S. Warren, Esq., Loeb and Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will and Emery, Washington, D.C.
" ... discusses the apportionment of income for state tax purposes. The U.S. Supreme Court has stated that a state tax must be fairly apportioned in order to avoid violating the commerce clause. While the court has approved a number of different apportionment methods, it has declined to mandate...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[1994]-
|
| Series: | Tax management multistate tax portfolios ;
1150-2nd. |
| Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
| Available |