172 net operating loss is not allocated or apportioned
to DPGR or gross income attributable to DPGR;
20 provides guidance for allocating and apportioning pension and deferred compensation amounts received by nonresident individuals and says that such amounts should be apportioned
by using the individual's average percentage of days worked in New York to total days worked each year for the current and the three immediately preceding tax years.
At least 14 million has been apportioned
to the health arena.
861-8(e)(6)(ii) requires that the state tax deduction be allocated (and then apportioned
, if necessary) to the class of gross income to which the deduction is factually related, by reference to the taxpayer's "state taxable income.
5 billion apportioned
to lend the SMEs for this year.
The taxpayer sued for refunds of Texas franchise tax it paid, under the theory that the throwback provision causes the franchise tax to (1) be unfairly apportioned
, (2) discriminate against interstate commerce and (3) be unfairly related to services provided by Texas and, thus, result in an unconstitutional burden on interstate commerce.
Consequently, those deductions must be ratably apportioned
A percentage of the group's worldwide income is apportioned
to the state based on certain ratios of activity in the state to worldwide totals.
In Lok Sabha, while presenting the national budget, Finance Minister stated concerning the amount which would be over and above the funds apportioned
in the railway budget for the northeast.