Apportionment Issues

Schadewald, Michael
July 2006
Journal of State Taxation;Summer2006, Vol. 24 Issue 5, p7
Academic Journal
The article discusses the apportionment issues in the U.S. taxation procedures stated under the Uniform Division of Income for Tax Purposes Act. According to the author, the sales of tangible personal property other than sales to the U.S. government are attributed to the state in which the property is delivered or shipped to a purchaser within the state to compute for the sales factor.


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