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1. archives.cpajournal.com › 1998 › 0398CPA Journal Online

   archives.cpajournal.com › 1998 › 0398

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   The key point in determining the state income tax for a company conducting interstate commerce is how the unitary business concept applies to the computation of taxable income. For example, the apportionment of income between business and non-business income typically depends upon how a state applies the unitary business concept.

2. otr.cfo.dc.gov › page › combined-reporting-businessCombined Reporting for Business Entities | otr

   otr.cfo.dc.gov › page › combined-reporting-business

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   For tax years beginning on or after January 1, 2011, a corporation or unincorporated business entity subject to tax and engaged in a unitary business with one or more corporations or unincorporated business entities subject to combination shall calculate its taxable net income derived from this unitary business as its share, attributable to the District, of the apportionable income or loss of ...

3. revenue.nebraska.gov › business-income-tax-faqsBusiness Income Tax FAQs | Nebraska Department of Revenue

   revenue.nebraska.gov › business-income-tax-faqs

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   Corporations operating as a unitary group must file a single combined return to report the income of the entire group. See Neb. Rev. Stat §§ 77-2734.02 and 77-2734.04 . Special rules apply to unitary groups that include:

4. en.wikipedia.org › wiki › State_income_taxState income tax - Wikipedia

   en.wikipedia.org › wiki › State_income_tax

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   Returns are also required by partnerships doing business in the state. Many states require that a copy of the federal income tax return be attached to their state income tax returns. The deadline for filing returns varies by state and type of return, but for individuals in many states is the same as the federal deadline, typically April 15.

5. www.usa.gov › check-tax-statusCheck your federal or state tax refund status | USAGov

   www.usa.gov › check-tax-status

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   Jan 8, 2024 · This is the fastest and easiest way to track your refund. The systems are updated once every 24 hours. You can contact the IRS to check on the status of your refund. If you call, wait times to speak with a representative can be long. But you can avoid the wait by using the automated phone system. Follow the message prompts when you call.

6. www.revenue.wi.gov › Pages › FAQSDOR A - Who Must Use Combined Reporting - Wisconsin

   www.revenue.wi.gov › Pages › FAQS

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   Tax 2.61, 2.62, 2.63 and 2.82, Wis. Adm. Code. Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

7. www.alvarezandmarsal.com › insights › timingTiming Is Everything: When Do Assets and Entities Become Unitary?

   www.alvarezandmarsal.com › insights › timing

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   Dec 21, 2011 · The unitary business principle is a cornerstone of state and local taxation (discussed in additional detail in Tax Advisory Weekly Issue 49 2010, ""). As the United States Supreme Court declared in Mobil Oil Corp. v. Commissioner of Taxes of Vermont , 445 U.S. 425 (1980), "the linchpin of apportionability in the field of state income taxation ...