There would thus need to be total agreement on all key issues (the definition of apportionable
income, the definition of the group whose activities are to be consolidated, and the apportionment formula).
Thanks to the Court's dramatic expansion of the "excise" tax exception to apportionment, the only important tax that remained apportionable
by the time Congress began considering the Sixteenth Amendment was the individual income tax itself.
The adoption of DA as the third apportionable
mission category in counterland doctrine will formally define the ability of airpower to engage and destroy an adversary's fielded military capabilities under defined circumstances.
In addition, the controversy concerning how to define an "income-producing activity" could be addressed by viewing the entire apportionable
business income of a unitary business as the income-producing activity.
See supra note 182 (excluding arguably nonunitary income from the apportionable
Alabama Department of Revenue, which involves the characterization of income from the sale of assets as apportionable
business income versus allocable nonbusiness income for state tax purposes.
Supreme Court has issued several opinions on what is apportionable
income or what is not nonbusiness income.
412) In the multiple-defendant toxic tort cases in which the harm is apportionable
on the basis of the magnitude of the excess risks that each defendant created, then the doctrine does not apply.
That is, significant complexity exists regardless of whether multi-state taxpayers are required to make the same election choice in multiple states because the complexity arises from different states' eligibility requirements for the election, (229) from different states treatment of section 338(h)(10) gain from the deemed asset sale as apportionable
business income or allocable nonbusiness income, (230) and from different states' treatment of section 338(h)(10) gain for purposes of determining their formulary apportionment factors.
While certain income is so divorced from a company's general business operations that the Constitution requires it be excluded from the apportionable
tax base, the Constitution requires that all income generated by a taxpayer's "unitary business" be subject to apportionment to avoid double taxation.
If the owner of the patent stores backup paper copies of the licensing contract at an office in Seattle, might that rise to the level of "some of the apportionable
activity" being performed in Washington?
scope of apportionable
income for multinational corporations).