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- Title
California's Expansive View of Source Income Targets Nonresidents with No Business Activities in the State.
- Authors
Antolin, Ed
- Abstract
The article reports on California's Expansive View of Source Income Targets on Nonresidents. Topics include nonresident's gross income from sources within and without California shall be allocated under rules and regulations prescribed by the Franchise Tax Board; and the regulations provide that if a nonresident's business, trade is a sole proprietorship which carries on a unitary business then the amount of net income shall be determined in the manner prescribed in the regulation.
- Subjects
CALIFORNIA; NONRESIDENTS; INCOME
- Publication
Journal of State Taxation, 2020, Vol 38, Issue 3, p27
- ISSN
0744-6713
- Publication type
Article