Accountant Federal Income Taxes Flashcards on Chapter 23 Key Terms, created by Brandie Westhart on 07/01/2023.
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Created by Brandie Westhart
over 1 year ago
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Created by Brandie Westhart
over 1 year ago
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Allocation
Apportionment
Business income
Commercial domicile
Economic income tax nexus
Federal/state adjustments
Income tax nexus
Interstate commerce
Nexus
Nonbusiness income
Nondomiciliary business
Public Law 86-272
Sales tax
Sales tax nexus
Separate tax return
Solicitation
State tax base
Throwback rule
Trade show rule
Unitary tax return
Use tax
