TITLE

Comparison of Combined Reporting Groups: California, Illinois, New York and Texas

AUTHOR(S)
Schadewald, Michael S.
PUB. DATE
July 2009
SOURCE
Journal of State Taxation;Jul/Aug2009, Vol. 27 Issue 5, p15
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the comparison on the definition of the combined reporting group used by the four most populous states that require combined reports in the U.S. These states include California, Illinois, New York and Texas, where all its different combined reporting are discussed including the unitary business, common ownership requirements and the treatment of foreign corporations. Also described is the Multistate Tax Commission (MTC) Proposed Model Statute for Combined Reporting.
ACCESSION #
53907028

 

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