In-Depth Review of Significant Apportionment Factor Issues
Summer Institute in Taxation, New York University
July 29, 2010
Joseph X. Donovan discussed "In-Depth Review of Significant Apportionment Factor Issues" at this panel discussion. Topics included:
- An intensive study and discussion of payroll, property and receipts factors
- An examination of issues such as throwback and throwout
- Assigning receipts from performing services and from holding intangibles
- Assigning receipts from dock sales and drop shipments
- Utilizing gross receipts or net gains