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- Title
Apportionment Issues: California FTB Explains Application of Throwback Rule.
- Authors
Schadewald, Michael S.
- Abstract
The article explains the treatment by the California Franchise Tax Board of throwback rule which is designed to ensure that all sales are attributed to a state in which the corporation is taxable. Topics covered include the provisions of the Uniform Division of Income for Tax Purposes Act (UDITPA) with regards to sales factor of the income of corporations engaged in interstate commerce, and the guidance provided by the California Franchise Tax Board (FTB) on the application of the rule.
- Subjects
CALIFORNIA. Franchise Tax Board; SALES tax laws; CORPORATE tax laws; TAXATION of interstate commerce; INTERSTATE commerce laws; TAX laws
- Publication
Journal of State Taxation, 2018, Vol 36, Issue 3, p13
- ISSN
0744-6713
- Publication type
Article