apportionment of expense items

  • 1Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… …

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  • 2japan — japanner, n. /jeuh pan /, n., adj., v., japanned, japanning. n. 1. any of various hard, durable, black varnishes, originally from Japan, for coating wood, metal, or other surfaces. 2. work varnished and figured in the Japanese manner. 3. Japans,… …

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  • 3Japan — /jeuh pan /, n. 1. a constitutional monarchy on a chain of islands off the E coast of Asia: main islands, Hokkaido, Honshu, Kyushu, and Shikoku. 125,716,637; 141,529 sq. mi. (366,560 sq. km). Cap.: Tokyo. Japanese, Nihon, Nippon. 2. Sea of, the… …

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  • 4Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …

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  • 5Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… …

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  • 6work, history of the organization of — Introduction       history of the methods by which society structures the activities and labour necessary to its survival. work is essential in providing the basic physical needs of food, clothing, and shelter. But work involves more than the use …

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  • 7United States Constitution — P …

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  • 8TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… …

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  • 9United States Congress — For the current Congress, see 112th United States Congress. United States Congress 112th United States Congress …

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  • 10Taxation history of the United States — The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. After independence from Europe the United States collected poll taxes, tariffs, and excise taxes.… …

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