Inside the New York Budget Bill Part Two: Tax Base and Income Classification – The National Law Review

Inside the New York Budget Bill Part Two: Tax Base and Income Classification
The National Law Review
In most states, when a taxpayer computes tax, constitutional “fair apportionment” requirements dictate that the taxpayer should remove gain from the sale of a non-unitary asset from the apportionable tax base and allocate that gain directly to the

About state tax nexus - Google News