Sep 1, 2010 · Under the unitary business principle, if at least one member of a corporate group is subject to a state’s taxing jurisdiction, the entire income of the corporate group can become …

Mar 1, 1998 · A corporation can conduct more than one unitary business. In this situation, the business income of the corporation should be decomposed into separate unitary business …

Jun 29, 2025 · Out-of-state entities are included if they have Texas nexus Conclusion If your business operates with multiple connected entities, Texas may treat you as a unitary group for …

The definition of unitary business for New Jersey Corporation Business Tax purposes (N.J.S.A. 54:10A-4(gg)) is based on the Multistate Tax Commission’s Model definition of a Unitary …

Maria P. Eberle and Lindsay M. LaCava are partners in the firm’s New York office. In this article, the first in a series on combined reporting, the authors discuss the rules courts have used for …

If a business is considered unitary, it must file a combined report for California state income tax purposes. This means that the income and apportionment factors of all the members of the …

Dec 8, 2010 · Each year, many taxpayers file inaccurate corporate income tax returns in separate-reporting jurisdictions because they do not consider the unitary business principle applicable to …