UDITPA

UDITPA
The Uniform Division of Income for Tax Purposes Act has been adopted in some form by many of the states. The Act develops criteria by which the total taxable income of a multistate corporation can be assigned to specific states

Black's law dictionary. . 1990.

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Look at other dictionaries:

  • nexus — A multistate corporation s taxable income can be apportioned to a specific state only if the entity has established a sufficient presence, or nexus, with that state. State law, which often follows the Uniform Division of Income for Tax Purposes… …   Black's law dictionary

  • nexus — A multistate corporation s taxable income can be apportioned to a specific state only if the entity has established a sufficient presence, or nexus, with that state. State law, which often follows the Uniform Division of Income for Tax Purposes… …   Black's law dictionary

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