The Resource Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C
Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C
Resource Information
The item Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Summary
- " ... discusses the apportionment of income for state tax purposes. The U.S. Supreme Court has stated that a state tax must be fairly apportioned in order to avoid violating the commerce clause. While the court has approved a number of different apportionment methods, it has declined to mandate a uniform method of apportionment, insisting that it is for Congress to decide whether uniformity rules are necessary, and if so, what the rules should be."
- Language
- eng
- Extent
- 1 online resource
- Note
- Published: Washington, D.C., 1994-2007
- Contents
-
- Detailed analysis. Introduction
- The uniformity movement
- The apportionment formula
- Prerequisites to formula application
- The property factor
- The payroll factor
- The sales factor
- Application to combined reports
- Distortion and formula variances
- Working papers
- Label
- Income taxes : principles of formulary apportionment
- Title
- Income taxes
- Title remainder
- principles of formulary apportionment
- Statement of responsibility
- John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C
- Language
- eng
- Summary
- " ... discusses the apportionment of income for state tax purposes. The U.S. Supreme Court has stated that a state tax must be fairly apportioned in order to avoid violating the commerce clause. While the court has approved a number of different apportionment methods, it has declined to mandate a uniform method of apportionment, insisting that it is for Congress to decide whether uniformity rules are necessary, and if so, what the rules should be."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://library.link/vocab/creatorDate
- 1922-
- http://library.link/vocab/creatorName
- Warren, John S.
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 1150-2nd (INTERNET)
- Nature of contents
-
- dictionaries
- legislation
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorName
- Tax Management Inc
- Series statement
- State tax
- Series volume
- portfolio 1150-2nd
- http://library.link/vocab/subjectName
-
- Taxation
- Apportionment
- Label
- Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C
- Note
- Published: Washington, D.C., 1994-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- The uniformity movement -- The apportionment formula -- Prerequisites to formula application -- The property factor -- The payroll factor -- The sales factor -- Application to combined reports -- Distortion and formula variances -- Working papers
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60568881
- System details
- Mode of access: World Wide Web
- Label
- Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C
- Note
- Published: Washington, D.C., 1994-2007
- Bibliography note
- Includes bibliographical references
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- mixed
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Detailed analysis. Introduction -- The uniformity movement -- The apportionment formula -- Prerequisites to formula application -- The property factor -- The payroll factor -- The sales factor -- Application to combined reports -- Distortion and formula variances -- Working papers
- Dimensions
- unknown
- Extent
- 1 online resource
- Form of item
- online
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Publication frequency
- Updated irregularly
- Specific material designation
- remote
- System control number
- (OCoLC)60568881
- System details
- Mode of access: World Wide Web
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Income-taxes--principles-of-formulary/GW6zIIDJcDo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Income-taxes--principles-of-formulary/GW6zIIDJcDo/">Income taxes : principles of formulary apportionment, John S. Warren, Esq., Loeb & Loeb, Los Angeles, California, Diann Smith, Esq., McDermott Will & Emery, Washington, D.C</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
