TITLE

Apportionment Issues

AUTHOR(S)
Schadewald, Michael
PUB. DATE
July 2006
SOURCE
Journal of State Taxation;Summer2006, Vol. 24 Issue 5, p7
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
22558017

 

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