Fair apportionment is a constitutional requirement. According to Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), to be fairly apportioned, a state tax on corporate income must be limited to ...

Wolters Kluwer, CCH announced the launch of its new CCH Apportionment Suite, which tax professionals can use to determine apportionment, proper sourcing of items, and final calculation of state ...

When must state apportionment be fair? Always. If a state’s normal apportionment formula is operating unfairly with respect to your company, you need to consider the alternatives. The United States ...

In part 3 of our journey through SALT issues in M&A transactions, Matt Hunsaker highlights a few apportionment, unitary combination, and NOL usage implications that should be on your radar whenever ...

The Tax & Accounting business of Thomson Reuters has released ONESOURCE State Apportionment software, a product that aims to streamline state income tax apportionment processes for corporate tax ...

Even if a will or trust does contain a tax-apportionment clause, directing payment of all taxes out of the residue may not be the best tax result for the beneficiaries and may not mirror the ...

[Stay on top of transportation news: Get TTNews in your inbox.] Legislation that unanimously passed the Georgia Senate on March 30 will allow a defendant in civil litigation to apportion monetary ...