Bender’s State Taxation: Principles and Practice - UDITPA Revisions Contemplated and Overdue

The Uniform Division of Income for Tax Purposes Act (UDITPA) was conceived more than 50 years ago. Although UDITPA is the foundation on which the states have established income apportionment formulae, no changes have been introduced recognizing the changing fabric of American commerce and business transactions over many decades. Tensions hindering needed changes in the model act essentially turn on competing interests between the states. But studies are under way to reconcile the need for uniformity and change with these competing interests. 

Click here to access our sample discussion of UDITPA – Income Classification.

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1-3 Bender's State Taxation: Principles and Practice § 3.08

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