TAX 9866 Lecture Notes - Lecture 76: Rebuttable Presumption, Mushing
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What if consolidated lint sold all of its inventory to a single customer in. Accordingly, its new york apportionment (single sales factor) is zero percent and its maryland apportionment (single sales factor) is 100 percent (assuming nexus in that state. No, single sales factor never overturned on fair apportionment bc its looking @ In february 2020, consolidated purchases the business of its competitor abi. Are the activities of this business unit unitary with the operations of consolidated. 2021: presumption remains target is not unitary w/ parent: 2022? by now presumption is, two companies, so long as in same biz line are unitary if want to prove otherwise fine; but burden of proof on you. The julian javier [greatest baseball name ever] corporation has its headquarters in state purple. During 2013, it receives a dividend from its 60% owned subsidiary is unitary with parent in a factor representation state.
