| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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