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(165) Taxpayers subject to the Transition Tax provision in 2018 may be incentivized to shift a proportion of their apportionable income-producing activity to states which provide favorable treatment to the Net Deemed Repatriation Amount or do not include it in their tax base.
Concurrent wrongdoers are able to access proportionate liability legislation where there is an 'apportionable claim', defined as:
The McLeod court stated, in referring to the successive tortfeasor law, if damages were not "reasonably apportionable," "plaintiff may recover the full amount from either of the two defendants." (43) However, in a D'Amario case there are no other defendants than the crashworthiness defect parties.
Participating Member States would agree on the definition of apportionable income, the definition of groups, cross-border offsetting of losses, and the apportionment formula.
As particular taxes ceased to be apportioned or apportionable, they ceased to be direct.
First, BAI is not an apportionable mission category in Air Force or joint doctrine.
(383) If a taxpayer has in-state receipts, property, or payroll, then its income is apportionable to the state.
A general information letter from the state's senior council for income tax opens with the following: "Compensation paid to a nonresident athlete by a team based outside Illinois is apportionable to Illinois only if the state in which the team is based taxes a portion of the compensation of nonresident athletes paid by Illinois-based teams." (6)
Meanwhile, courts must be sensitive t o the taking too trivial to be actionable as well as the taking which produces apportionable profits.
In applying the above formula to apportion income to a state, some states apply the unitary method to determine the extent to which a corporation's branches and affiliates are included in apportionable income and in a three-factor apportionment formula.
From "apportionable annuity" to "zero coupon bond," this encyclopaedia companion will help you stay on top of the ever-changing financial world, and includes definitions of many terms from scientific, high-tech, and related fields that will help you make more informed investment decisions.
They deliver a fixed amount of expense that is easily apportionable amongst profit centers based upon objective criteria.
A commonsense approach to ensuring "fair apportionment" is that if a state requires that a particular item of income be included in the taxpayer's apportionable tax base, then the factors associated with generating that income should be included in the taxpayer's apportionment formula.
In the few weeks of 2016 before the sale, Company Yhad a relatively small amount of apportionable income from operations in New Jersey and the other states in which it did business.
Thus, it is far from arbitrary to determine that the shares of the total $1 million value of each ship apportionable to the Port of Valdez differ.
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