Apportionment Issues

Schadewald, Michael S.
September 2010
Journal of State Taxation;Sep/Oct2010, Vol. 28 Issue 6, p11
Academic Journal
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.


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