Vol. 12, Issue 1, 1995October 01, 1995 EDT
REVENUE AND TAXATION Income Taxes: Hold Service Providers to Three-Factor Tax Apportionment Standard Used by Manufacturers
REVENUE AND TAXATION Income Taxes: Hold Service Providers to Three-Factor Tax Apportionment Standard Used by Manufacturers
income apportionment discretion three factor formula delta airlines service company o.c.g.a. 48-7-141 o.c.g.a. 48-7-31 peach sheet
Brian Wiklendt, REVENUE AND TAXATION Income Taxes: Hold Service Providers to Three-Factor Tax Apportionment Standard Used by Manufacturers, 12 Georgia State University Law Review (1995).