In the latest edition of A Pinch of SALT, Sutherland SALT’s Carley Roberts, Prentiss Willson and Maria Todorova discuss the California Franchise Tax Board’s recent chief counsel ruling stating that California’s alternative apportionment provisions do not apply to the combined group’s intrastate apportionment results.
Read “Intrastate Apportionment: Ripe for Equitable Relief?” reprinted with permission from the August 6, 2012 issue of State Tax Notes.