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Search results with tag "Unitary business"
2020 Connecticut Combined Unitary Corporation Business …
portal.ct.govunitary business shall themselves be deemed to be engaged in a unitary business with such companies. Passive holding companies may be engaged in more than one unitary business. The income, capital, and apportionment factors of a passive holding company, or any other company, that is a member of more than one combined group
Franchise and Excise Tax Manual - Tennessee
www.tn.gov7 | Page Litigation – Unitary Business Principle .....143
An Explanation of Combined Reporting - Maryland
btrc.maryland.govThe Multistate Tax Commission (MTC), in its model statute for combined reporting, defines a “unitary business” as a single economic enterprise consisting of …