State Taxation of Interstate Corporate Income from Intangible Property: Due Process and Commerce Clause Limitations
Date
1982
Authors
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
Rights
Availability
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