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- Title
CALIFORNIA'S NEW APPROACH TO APPORTIONMENT IS A THROWBACK TO THE OLD.
- Authors
Hopkins, Peter Desmond M.; Horowitz, Barry H.; Nesi, Nicholas; Goldwasser, Henry; Kaplan, Steven M.; Fielding, John J.
- Abstract
Deals with the amendment to the California Code of Regulations proposed by the California Franchise Tax Board that would revive the corporate income apportionment rule. Tax returns of the unitary group of corporations; Sourcing of sales in California; Evolution of California's approach to apportionment; Tax planning opportunities and pitfalls related to the revival of the corporate income apportionment rule.
- Subjects
CALIFORNIA; UNITED States; CALIFORNIA. Franchise Tax Board; ALLOCATION (Accounting); CORPORATE taxes
- Publication
CPA Journal, 2000, Vol 70, Issue 5, p64
- ISSN
0732-8435
- Publication type
Article