The case, Media General, Inc., et al. v South Carolina Department of Revenue, considered methods a taxpayer may request to fairly reflect its business activities on a South Carolina tax return filing.

A taxpayer’s right to apportion can have a favorable impact for businesses that are filing and paying income tax in only one state. A taxpayer’s right to apportion can have a favorable impact for ...

This paper presents the characteristics of the more important types of apportionment formulas. From the standpoint of effects of grants upon program or service aided, formulas are examined with ...

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