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Income Apportionment and Allocation after Mead - The Tax Adviser Again citing Mead, the court noted that “the pivotal question in cases such as this one is whether the business income sought to be included in the apportionable tax base derives from an unrelated business activity constituting a discrete business enterprise that is not part of the taxpayer’s unitary business ”
2024 Schedule UB Instructions - Illinois Department of Revenue What is the purpose of this schedule? The purpose of Illinois Schedule UB, Combined Apportionment for Unitary Business Group, is to enable a unitary business group to determine the amount of its unitary business income that is attributable to Illinois A unitary business group’s business income includes all income that may be apportioned by formula among the states in which the group is
UNITARY BUSINESS PRINCIPLE: centralized management, unity of . . . UNITARY BUSINESS PRINCIPLE: centralized management, unity of operations and ecinomics of scale The unitary business principle is a concept in U S state corporate income tax law that determines whether the income of a multistate corporation can be apportioned among the states in which it operates Under this principle, if a corporation's operations are sufficiently interrelated and integrated
How the Unitary Method Works for State Taxation - LegalClarity The unitary method is a state tax accounting principle used to accurately determine the taxable income base for corporations operating across multiple state jurisdictions This methodology views a collection of legally distinct entities, such as subsidiaries or divisions, as a single economic enterprise The enterprise’s total income is then divided among the states where it conducts
CPA Journal Online The UNITARY CONCEPT for State Income Tax Purposes BY DAVID W JOY AND JO LYNNE KOEHN The key point in determining the state income tax for a company conducting interstate commerce is how the unitary business concept applies to the computation of taxable income For example, the apportionment of income between business and non-business income typically depends upon how a state applies the