Income taxes : definition of a unitary business /

Income taxes : definition of a unitary business /

" ... is limited to considering problems in defining a unitary business. The unitary business concept, however, is vital to the application of formulary apportionment and is an important consideration in resolving the issue of business-nonbusiness income, both of which topics are considered in...

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Bibliographic Details
Main Authors: Fruchtman, David A., 1963- (Author), Fruchtman, David A. (Author), Latcham, Franklin C., 1922- (Author)
Format: Reference Material
Language:English
Published: Arlington, VA : Tax Management, [2001]-
Series:Tax management multistate tax portfolios ; 1110-3rd
Subjects:
Apportionment
Corporations > Taxation > California
Corporations > Taxation > New York (State)
Corporations > Taxation > United States > States > Cases
Corporations > Taxation > United States > States
Dividends > Taxation > United States > States
Tax returns > United States > States
Electronic books
Table of Contents:
  • Detailed analysis. Introduction
  • Overview of rules defining a unitary business
  • Constitutional limitations on the unitary business concept
  • Ambiguities created by container
  • Allied-signal confirms the unitary principle
  • Post Allied-Signal cases add nuance to the unitary business principle
  • State standards in defining a unitary business
  • Combined reports and other matters related to corporate groups
  • Conclusion
  • Working papers

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