Interstate Apportionment of Business Income for State Income Tax Purposes
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ISBN13:9780807879351
替代書名:Interstate Apportionment of Business Income for State Income Tax Purposes
出版社:Univ of North Carolina Pr
作者:Charles E. Ratliff
出版日:2012/01/01
裝訂/頁數:平裝/144頁
規格:21.6cm*14cm (高/寬)
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This book deals with the determination of the portion of net income attributable to a state in which a business firm engaging in interstate commerce is located. It studies this problem as it relates to mercantile and manufacturing corporations and refers particularly to North Carolina, which recently revised its method of apportionment.
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A UNC Press Enduring Edition -- UNC Press Enduring Editions use the latest in digital technology to make available again books from our distinguished backlist that were previously out of print. These editions are published unaltered from the original, and are presented in affordable paperback formats, bringing readers both historical and cultural value.
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