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Multistate : Corporate Income Tax : Accounting Periods and Methods

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Multistate : Corporate Income Tax : Accounting Periods and Methods State Taxes

Multistate corporation accounting periods and methods.

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Developed by the AICPA State and Local Taxation Committee. Discusses the three methods of dividing the income tax base of a multistate corporation among the states in which it is taxable: 1. separate accounting, 2. specific allocation, and 3. formulary apportionment.

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