Cal Bowen

Independent

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Slicing the Pie: A Call for Congress to Enact Single-Factor Payroll Apportionment of Interstate Business Revenue

Belmont Law Review, Vol. 4, p. 187, 2017, Belmont University College of Law Research Paper No. 2017-23
Number of pages: 30 Posted: 26 May 2017
Cal Bowen
Independent
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Abstract:

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Corporate Tax Law, Single-Factor Payroll Apportionment