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The committee will not set out to apportion blame or consider issues of civil or criminal liability.
Permitting a co-op to elect to apportion the low sulfur diesel fuel production credit among its patrons eligible to share in patronage dividends.
A taxpayer generally must allocate and apportion these deductions using the section 861 method.
You didn't buy equal or up, in fact you bought down, and as a result the $10,000 buy-down is taxable--yes, the entire $10,000 is taxable and you do not apportion any of the original cost of the duplex to this gain.
Under the Uniform Division of Income Tax Purposes Act (UDITPA), "any taxpayer having income from business activity which is taxable both within and without this state, other than activity as financial organization or public utility or the rendering of purely personal service," has the right to allocate and apportion net income.
I also indicated to the Judge that I believed the hearing was not the proper place to apportion blame for what occurred.
However, the states are not required to apportion income using the same formula, so it is very common that states using differing formulas will cause a multi-state taxpayer to pay state taxes on more than, or less than, 100 percent of its income.
Once a deduction has been allocated to a class of gross income, it is necessary to apportion the deduction within the class of gross income to the statutory grouping (or to several statutory groupings) and to the residual grouping of gross income.
To apportion research expenses but not the related credits is to rob the rules of their logic, exalt form over substance, and undermine the foundation--and, ultimately constitutionality--of California's business tax system.
Some of the topics covered included ways to combine apartments for fluidity of space, where to apportion storage areas and how to determine public and private space.
Once the event type has been set, the system will automatically isolate appropriate materials, apportion the amount of material to be reserved and distributed to each POD so that the civilian population can begin receiving assistance quickly.
In general, when applying this method, they allocate deductions to the relevant gross income grouping and apportion these deductions among gross income attributable to DPGR and the residual grouping.