The Resource Sales factor inclusion and attribution rules for intangible income

Sales factor inclusion and attribution rules for intangible income

Label
Sales factor inclusion and attribution rules for intangible income
Title
Sales factor inclusion and attribution rules for intangible income
Creator
Subject
Language
eng
Summary
This article analyses the apportionment rules governing royalties, interest, dividends and other intangible income used by the 20 most populous states that impose corporate income taxes. These states are home to 73 percent of the U.S. population and 81 percent of the Fortune 500 companies. This article focuses on each state's general-purpose apportionment rules and does not discuss any industry-specific rules for financial institutions or other special industries
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
http://library.link/vocab/creatorName
Schadewald, M.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • allocation of income
  • corporate income tax
  • state tax
  • intangibles
  • royalties
  • interest
  • dividend
  • source of income
Label
Sales factor inclusion and attribution rules for intangible income
Instantiates
Publication
Label
Sales factor inclusion and attribution rules for intangible income
Publication

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      52.37366609999999 4.9336932
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