apportionable


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ThesaurusAntonymsRelated WordsSynonymsLegend:
Adj.1.apportionable - capable of being distributed
distributive - serving to distribute or allot or disperse
References in periodicals archive ?
The amendment changes the term "business income" to "apportionable income" and revises the definition to all income that is apportionable under the Constitution of the United States and is not allocated under the laws of a state, including:
if the income is apportionable to the state), then there is nexus with the taxpayer.
the site is divisible or otherwise reasonably apportionable.
38) The court stated that Florida law "apparently holds that in successive injury cases the jury should be allowed to apportion damages between the defendants; however, if damages are not reasonably apportionable, plaintiff may recover the full amount from either of the two defendants.
965, properly characterized as apportionable business income?
Participating Member States would agree on the definition of apportionable income, the definition of groups, cross-border offsetting of losses, and the apportionment formula.
As particular taxes ceased to be apportioned or apportionable, they ceased to be direct.
First, BAI is not an apportionable mission category in Air Force or joint doctrine.
They deliver a fixed amount of expense that is easily apportionable amongst profit centers based upon objective criteria.
The IFTA/IRP service allows out-of-state truckers and others to purchase 72-hour permits to travel through Vermont and pay apportionable fees, and is now accessible via the Internet 24 hours a day.
i) all income that is apportionable under the Constitution of the United States and is not allocated under the laws of this state, including: (A) income arising from transactions and activity in the regular course of the taxpayer's trade or business, and (B) income arising from tangible and intangible property if the acquisition, management, employment, development, or disposition of the property is or was related to the operation of the taxpayer's trade or business.
Thus, it is far from arbitrary to determine that the shares of the total $1 million value of each ship apportionable to the Port of Valdez differ.