chevron-down Created with Sketch Beta.

Corporate Taxpayers’ Sore Arm: Throw-Out Rule Litigation in State and Local Taxation

Many states use a formula consisting of the relative in-state sales, payroll, and property to apportion income of a multistate taxpayer. States can change the apportionment formula by modifying the weight assigned to these factors. ...

Ilya A. Lipin

Access Exclusive Benefits

Members unlock unlimited content, networking opportunities, publications and more.

  • Taxation Section
Join Member Group