TITLE

Apportionment Issues

AUTHOR(S)
Schadewald, Michael S.
PUB. DATE
September 2010
SOURCE
Journal of State Taxation;Sep/Oct2010, Vol. 28 Issue 6, p11
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the amendment of the California corporation franchise and income tax regulation on sourcing of sales other than sales of tangible personal property. It is modified to treat activities performed by an independent contractor in the same manner as activities performed directly by a taxpayer. The amendment conforms to the Multistate Tax Commission regulations. Under the new rule, income producing activity includes transactions performed on behalf of a taxpayer.
ACCESSION #
53907116

 

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