• Constitutional limits and P.L. 86-272
• Interstate activity, nexus, UDITPA, MTC
• Calculation of state taxable income
• Filing methods for multistate taxpayers
• Apportionment and allocation
• Multistate income tax planning
Learning Objectives
When you complete this course, you will be able to: • Identify nexus issues.
• Distinguish between apportionment and allocation.
• Identify the limitations of Public Law 86-272.
• Identify the key cases defining a unitary relationship.
• Recognize the different unitary tests.
Major Topics
• Constitutional limits and P.L. 86-272
• Interstate activity, nexus, UDITPA, MTC
• Calculation of state taxable income
• Filing methods for multistate taxpayers
• Apportionment and allocation
• Multistate income tax planning
