evidence produced by the parties is fairly relevant to apportionment
makeup of the Compact's apportionment
scheme, including conflicting
The proposed amendment addressing the burden of proof when alternative apportionment
is sought also is significant.
Many states have changed their corporate tax rules for calculating apportionment
- moving from standard criteria, where total taxable income of a multi-state corporation could be assigned to specific states, to formulas more focused on sales.
8226; Reasons for Seeking Alternative Apportionment
1) The MTC has discussed for many years its interest in revising key apportionment
provisions of Article IV--which contains the foundation of many states' apportionment
is attractive to governments that have punitive tax regimes, and it would be a blow to nations with more sensible low-tax systems.
Explicitly authorize industrywide or issuewide alternative apportionment
The changing state tax landscape, however, may force franchisors to deal with complex income tax apportionment
and allocation provisions in multiple jurisdictions.
Code requires the Secretary of Transportation to make an annual apportionment
among the states of federal-aid highway funds authorized to be drawn from the Highway Trust Fund.
Congress in the decennial apportionment
process, bringing the total to 36, the U.
This result indicates that variations in choice of research group or source apportionment
method have only a small effect on variations in the RR estimates, relative to the variations in RR caused by different source components.
The Court spelled out that apportionment
need not be based on mathematical certainty and detailed records, but rather, can be based on reasonable estimates of responsibility that consider factors such as the length of time the hazardous substances were used or delivered; the area controlled by the potentially responsible parties (PRP) at a site; the type of chemicals involved; and the extent to which they contributed to the overall contamination.
applies regardless of whether the pre-existing condition was disabling at the time of the accident or at the time of the impairment rating and is to occur without considering whether the pre-existing condition would be disabling without the compensable accident.
Service Charges and Tenant Alterations sets out the issues surrounding apportionment
of service charges where a tenant makes alterations to a commercial property.