~barnwell-consulting
What is the equally weighted three-factor apportionment formula sometimes referred to as?
How many states give greater weight to the sales factor?
What activities should taxpayers in the financial services industry consider when determining 'gross receipts'?
What is the purpose of Cal. Rev. & Tax. Code $25122?
What is the focus of Barnwell Consulting?
What is a throwback rule in the context of software sales?
What is the numerator of each Kansas factor?
What should taxpayers ensure regarding their accounting and state tax returns?
What is the purpose of the U.S. Treasury Circular 230?
What did the New York Tax Appeals Tribunal uphold in the Disney Enterprises, Inc. v. New York Tax Appeals Tribunal case?
What is the numerator of each California factor?
What is the purpose of UDITPA?
Which states generally may use one or more factors in their apportionment formula?
Why have the states moved toward an emphasis on the sales factor?
To what extent do 'churned' receipts move the apportionment needle?
