This case study can provide practical instruction to students and entry-level accounting staff in key issues of state corporate income 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 ...

Apportionment is all about how much a state can subject to tax a company’s income, especially when companies do business in more than one state. 2. Sales of tangible personal property is most often ...

Tensions were high Tuesday during the state Board of Apportionment meeting in Pulaski County, where several participants questioned officials about gerrymandering, the need for accountability and the ...

Since the enactment of New York State corporate tax reform beginning in 2015, the New York State Department of Taxation and Finance (the “Department”) has been periodically posting for comment draft ...

Less than two months after oral argument, in its first interstate groundwater case, the Supreme Court unanimously decided that Mississippi must rely on a doctrine known as equitable apportionment if ...

WASHINGTON--(BUSINESS WIRE)--U.S. Census Bureau: What: The U.S. Census Bureau has completed data processing for the first 2020 Census results — state population counts used to apportion the seats in ...

Hans von Spakovsky is the manager of the Election Law Reform Initiative and a senior legal fellow in the Edwin Meese III Center for Legal and Judicial Studies at The Heritage Foundation. He is the ...

Tensions were high Tuesday during the state Board of Apportionment meeting in Pulaski County, where several participants questioned officials about gerrymandering, the need for accountability and the ...