corporate excess

corporate excess
Term used in connection with taxation of a corporation engaged in interstate commerce by a state and meaning the proportion of fair cash value of all the shares constituting the capital stock on a given date as the value of the assets, both real and personal, employed within the state bears to the total assets of the corporation on that date. Alpha Portland Cement Co. v. Mass., 268 U.S. 203, 208, 45 S.Ct. 477, 69 L.Ed. 916

Black's law dictionary. . 1990.

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