The purchaser is still responsible for determining a reasonable (yet consistent and uniform) method of apportioning
the sales/use tax.
The current method of apportioning
seats in the House of Representatives of the United States violates the Fourteenth Amendment to the Constitution of the United States in that it does not apportion representatives among the several States in accordance with the whole number of persons in each state, nor as closely thereto as can easily be accomplished.
The House and Senate have different R&D agendas, as evidenced by the way they're apportioning
money in their respective budget bills.
However, as of yet a technically sound method of apportioning
costs among PRPs has not been established.
But, just like an inquest, there will be no apportioning
of blame either.
861-8 prescribes the general rules for allocating and apportioning
deductions primarily for the purpose of computing taxable income from sources within and without the U.
Under California's unitary system, the in-state tax base is calculated by first defining the scope of the unitary business, of which the taxed enterprise's activities in the taxing state form one part, and then apportioning
the total income and expenses of the unitary business between the taxing state and other jurisdictions based on a formula that takes into account objective measures of the corporation's activities within and without the jurisdiction.
However, if the home state had used a three-factor formula with the other states apportioning
income on the basis of sales alone, then CPAs would find the outcome unfavorable, with the effective tax rate increasing to 11% from 8%.
The ratio for apportioning
the oversubscription shares on a pro rata basis to shareholders who exercised the oversubscription privilege was approximately .
199-1 to -8, which expand on the initial guidance offered in Notice 2005-14 by clarifying and providing additional instruction on a number of critical issues, including the rules for allocating and apportioning
income and expenses in computing the base amount available for the Sec.
The in-state tax base is calculated by first defining the scope of the unitary business, of which the taxed enterprise's activities in the taxing state form one part, and then apportioning
the total income of the unitary business between the taxing state and other jurisdictions based on a formula taking into account objective measures of the corporation's activities within and without the jurisdiction.
assets between deferred and nondeferred accounts.
He said GTE appreciates the efforts of California Assemblyman Joe Baca of San Bernardino, who championed the 1995 passage of state Assembly Bill 119, that clarified the PUC's authority in equitably apportioning
merger benefits between customers and shareholders.
LD 1691, Laws 2005, increases the tax imposed on some multistate corporations by requiring that the unitary group first determine the Maine tax on 100% of its income and then apportioning
the tax to Maine, and cancelled Maine's membership in the Multistate Tax Commission.
Department of the Treasury and Internal Revenue Service issued temporary and proposed regulations under section 861 of the Internal Revenue Code, relating to the use of an alternative tax book value method for allocating and apportioning