Interstate Apportionment of Business Income for State Income Tax Purposes - Charles E. Ratliff Jr.

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.

Originally published in 1962.

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EAN: 9780807879351