For any nonnegative integer n, the set of all n × n

**unitary**matrices with matrix multiplication forms a group, called the**unitary**group U(n). Any square matrix with unit Euclidean norm is the average of two**unitary**matrices. Equivalent conditions. If U is a square, complex matrix, then the following conditions are equivalent:**Formulary apportionment**, also known as**unitary**taxation, is a method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable presence.