State Taxation of Interstate Corporate Income from Intangible Property: Due Process and Commerce Clause Limitations

Date

1982

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Discusses unitary taxation and critiques the Court’s holdings in Mobil Oil Corp. v. Commissioner of Taxes. The article provides a proposal for reform of state unitary taxation of the intangible income of interstate corporations. The author also presents background and analysis of unitary taxation.

Description

Keywords

Unitary taxation, Economic independence, Managerial interdependence, Uniform Division of Income for Tax Purposes Act, UDITA, Interstate corporate income, Intangible property

Citation

13 Tex. Tech L. Rev. 1