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" ... (a) separate accounting; (b) the exclusion of any one or more of the factors; (c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this State; or (d) the employment of any other method... "
Tax Treaties with the United Kingdom, the Republic of Korea, and the ... - Page 220
by United States. Congress. Senate. Committee on Foreign Relations - 1977 - 496 pages
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 445

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1979 - 996 pages
...additional factors which will fairly represent the corporation's business activity in this state; or "(4) The employment of any other method to effectuate an equitable allocation and apportionment of the corporation's income." By amendment effected by 1971 Vt. Laws, No. 73, ยง 16, the words "any or all"...
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State Taxation on Interstate Commerce, 1959: Hearing Before the Select ...

United States. Congress. Senate. Select Committee on Small Business - 1959 - 386 pages
...exclusion of any one or more (if the factors ; "(c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business...allocation and apportionment of the taxpayer's income. "SECTION 19. This Act shall be so construed as to effectuate its general purpose to make uniform the...
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State Income Taxation of Mercantile and Manufacturing Corporations

United States. Congress. House. Committee on the Judiciary, United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1961 - 674 pages
...all or any part of the taxpayer's business activity, if reasonable: (a) separate accounting; or (b) the employment of any other method to effectuate an...allocation and apportionment of the taxpayer's income. SECTION 17. This Act shall be so construed as to effectuate its general purpose to make uniform the...
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Hearings, Reports and Prints of the House Committee on the Judiciary

United States. Congress. House. Committee on the Judiciary - 1962 - 734 pages
...the exclusion of any one or more of the factors ; (d) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this State ; or (e) the employment of any other method to effectuate an equitable allocation and apportionment of the...
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State Income Taxation of Mercantile and Manufacturing Corporations

United States. Congress. House. Committee on the Judiciary, United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1961 - 678 pages
...the exclusion of any one or more of the factors ; (d) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this State ; or (e) the employment of any other method to effectuate an equitable allocation and apportionment of the...
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Interstate Taxation Act: Hearings Before the Special Subcommittee ..., Volume 1

United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1966 - 1918 pages
...the exclusion of any one or more of the factors ; (c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business...allocation and apportionment of the taxpayer's income. COMMENT payer and the tax administrator. The income tax acts of each State presumably outline the procedure...
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Interstate Taxation Act: Hearings Before the Special Subcommittee on ..., Part 1

United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1966 - 862 pages
...the exclusion of any one or more of the factors ; (c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business...allocation and apportionment of the taxpayer's income. COMMENT payer and the tax administrator. The income tax acts of each State presumably outline the procedure...
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Hearings, Reports and Prints of the House Committee on the Judiciary

United States. Congress. House. Committee on the Judiciary - 1966 - 1920 pages
...the exclusion of any one or more of the factors ; (c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business...allocation and apportionment of the taxpayer's income. COMMENTS It is anticipated that this act will be made a part of the income tax acts of the several...
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State Taxation of Interstate Commerce: Hearings Before the Subcommittee on ...

United States. Congress. Senate. Finance - 1973 - 544 pages
...variation of the formula 'which will fairly refiert the taxpayer's business activity in this st,tc or the 'employment of any other method to effectuate...allocation and apportionment of the taxpayer's income.' " Sec. l" 51 It is to be observed that most state staruto measured by net income already require direct...
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State Taxation of Foreign Source Income: Hearing Before the Committee on ...

United States. Congress. House. Committee on Ways and Means - 1980 - 416 pages
...The exclusion of any one or more of the factors; (c) The inclusion of one or more additional factors which will fairly represent the taxpayer's business...of a corporation liable to report under this part owning or controlling, either directly or indirectly, another corporation, or other corporations, and...
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