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Income Apportionment Apportionment

Troutman Pepper

California FTB Provides Guidance on Certain Section 382 Calculations - Tax Update Volume 2017, Issue 3

Troutman Pepper on

California requires taxpayers that have income within and outside the state to "apportion" their overall income between the two categories based upon certain factors and rules for determining their California tax liability....more

Smith Anderson

North Carolina Moves Towards Single Sales Factor and Market Sourcing

Smith Anderson on

An earlier Tax Alert discussed the possibility that North Carolina would adopt the single sales factor method of apportioning the business income of multi-state corporations. During the current legislative session, single...more

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