2023 SALT Basics School Virtual Presentation - Unitary Business Principle & Apportionment
Live Webinar on Zoom
November 28, 2023
VIRTUAL PRESENTATION OF SELECT SESSIONS FROM THE COST SALT BASICS SCHOOL!
November 28 - 3:00 – 4:45 pm ET
Unitary Business Principle & Apportionment (INCOME TAX SCHOOL)
The Unitary Business Principle & Apportionment session will examine the unitary business principle and its implications for formulary apportionment of multi-corporate groups; computation of factors: sales, property and payroll. It is for someone with a basic level of state and local tax experience or for someone with more experience who would like a refresher course. No advance preparation is needed. The session is open to tax professionals from industry (both COST member and non-COST member companies) and from practitioner firms.