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California adds single factor apportionment option
David Brunori of Tax Analysts caught something I missed in the California Budget Frenzy: they enacted optional “single factor” apportionment ($link). Corporations subject to the California income tax...
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How Iowans report S corporation income from non-Iowa sales
Iowa’s C corporations face the highest stated corporation tax rate in the country, yet Iowa collects a relative pittance in corporate taxes. A big reason is the use of “single factor” apportionment,...
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