Understanding the Apportionment of Taxable Capital and Taxable Earned Surplus
Date
2014
Authors
Parker, Emily A.
Outenreath, Alyson
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
This short article discusses how taxable capital and taxable earned surplus are apportioned to Texas.
Description
Keywords
taxable capital, taxable earned surplus, apportionment, single factor ratio, unitary income, dividends and interest
Citation
Emily A. Parker & Alyson Outenreath, Understanding the Apportionment of Taxable Capital and Taxable Earned Surplus, Lexis TX Tax P.I. 1,290 (2014).