INTERSTATE APPORTIONMENT OF BUSINESS INCOME

INTEREST in the problem of apportioning business income for state in come tax purposes has existed ever since the levy of the first successful state corporate income tax in 1911, but never before has it been so intense as today. Concern has increased over the years as a result of the expansion of in...

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Bibliographic Details
Published in:National tax journal 1962-09, Vol.15 (3), p.260-267
Main Author: RATLIFF, CHARLES E.
Format: Article
Language:English
Subjects:
Apportionment
Business income
Business structures
Corporate income taxes
Corporate taxes
Corporations
Economic analysis
Income taxes
Interstate commerce
Intrastate commerce
Legislatures
Manufacturing
Net income
Property taxes
State court decisions
State income tax
Tax aspects
Tax liabilities
Tax rates
Taxation
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Summary:INTEREST in the problem of apportioning business income for state in come tax purposes has existed ever since the levy of the first successful state corporate income tax in 1911, but never before has it been so intense as today. Concern has increased over the years as a result of the expansion of interstate...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41790899