Interstate apportionment of business income for state income tax purposes: with specific reference to north carolina
Auteur :
Jr., Charles E. Ratliff
Éditeur :
The University of North Carolina Press
ISBN :
9780807879351
Date de publication :
1 janv. 2012
Dimensions :
21,5 x 12,9 x 1,0 cm
Poids :
200 g
Langue :
Anglais
Pays d'origine :
USA
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.