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

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
Creator
Contributor
Author
Issuing body
Subject
Genre
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."
Member of
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
Instantiates
Publication
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
Publication
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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