"We ask therefore, that you support Welsh music, and respect the Welsh musicians' request, and use your significant influence on PRS to re-examine the inconsistencies of their royalty distribution systems, and apportion
your blanket payment in a fairer way.
Congress allots, 0MB appropriates, and the Agency apportions funding.
0MB appropriates, Congress apportions, and the Agency allots funding.
Congress appropriates, 0MB apportions, and the Agency allots funding.
Morgan Stanley (NYSE: MS) has apportioned
72 percent of its revenue for paying salaries.
In accordance with the unit tax method applicable to public utilities, the Commissioner approved this valuation and apportioned
it among all the counties in which GPC held real property.
The client saved $2 million in state income taxes by filing amended returns that apportioned income from its home state into the other states where it had paid franchise taxes.
Under the Uniform Division of Income Tax Purposes Act (UDITPA), "any taxpayer having income from business activity which is taxable both within and without this state, other than activity as financial organization or public utility or the rendering of purely personal service," has the right to allocate and apportion net income.
That tax ("State Tax") on any pipeline's total gross receipts ignores the constitutional requirement to apportion the income to be taxed between instate and out-of-state commerce.
Brady ruling, the Court both rejects the view that states cannot tax interstate commerce and also places limits on such taxes. As the Court stated in 1994, by negative implication from the commerce clause's positive grant of power to Congress, state taxes may not unjustifiably burden or discriminate against inter: state commerce. No longer will a fairly apportioned and non-discriminatory Louisiana tax on interstate liquefied petroleum pipelines be sustained solely because the phrase "privilege of carrying on or doing business" (which the Court called a "fatal constitutional flaw") was removed.
6 (1993), concerned how to apportion
income between domestic and foreign sources for goods produced in the United States but sold abroad.
A taxpayer generally must allocate and apportion these deductions using the section 861 method.
(84) Under the simplified deduction method, a taxpayer's deductions (except the net operating loss deduction and deductions not attributable to the actual conduct of a trade or business) are ratably apportioned between DPGR and non-DPGR based on relative gross receipts.