The case, Media General, Inc., et al. v South Carolina Department of Revenue, considered methods a taxpayer may request to fairly reflect its business activities on a South Carolina tax return filing.

The PM 2.5 speciation data for Washington, DC for the study period 08/31/1988–12/31/1997 were downloaded from http://vista.cira.colostate.edu/improve. Detailed ...

A taxpayer’s right to apportion can have a favorable impact for businesses that are filing and paying income tax in only one state. A taxpayer’s right to apportion can have a favorable impact for ...

This paper presents the characteristics of the more important types of apportionment formulas. From the standpoint of effects of grants upon program or service aided, formulas are examined with ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

OTIS — After almost two years of debate, the Farmington River Regional School may be able to stay intact — if town voters agree to the new formula for funding the two-town district, that is. In two ...

SIAM Journal on Applied Mathematics, Vol. 33, No. 4 (Dec., 1977), pp. 607-618 (12 pages) A (generalized) Huntington method for apportioning representatives among states, or seats among parties, is one ...

The first numbers from the 2010 Census, to be released tomorrow, are the state population totals that have been the basis of the proportional division of seats in the House of Representatives since ...