In 2025, the Illinois General Assembly enacted a new law for taxing income of a nonresident derived from the sale of an interest in an S ...

When a taxpayer arguing for its appropriate apportionment can present solid testimony regarding how and where its business is conducted and the economics attributable to the parts of the business, the ...

The Minnesota tax department correctly applied an alternative method of apportionment to manufacturing company DuPont that better represented the company's taxable income in the state following ...

California established requirements and deadlines for filing petitions to the state Franchise Tax Board regarding alternative apportionment methods in cases where the board itself, rather than the ...