Common Control and the Delineation of the Taxable Entity

53 Pages Posted: 24 Apr 2011 Last revised: 22 Feb 2012

Date Written: April 24, 2011


This Note proposes a solution to what has been one of the most vexing problems in state corporate taxation and in multijurisdictional taxation generally: the delineation of the scope of the entity that an individual jurisdiction is entitled to tax. Starting from the observation that the federal government already aggregates the income of commonly controlled groups of corporations to prevent them from taking advantage of the lowest tax brackets multiple times, this Note proposes that states “piggyback” on these efforts and allow the federal government thereby to shoulder the burden of delineating the taxable entity.

Keywords: taxation, corporate taxation, state taxation, corporate control

JEL Classification: H71, H2, H21, H25, H26, E62, K34, H7, H72, H73, L16, L22

Suggested Citation

Aikins, Michael, Common Control and the Delineation of the Taxable Entity (April 24, 2011). Yale Law Journal, Vol. 121, p. 624, 2011, Available at SSRN:

Michael Aikins (Contact Author)

Yale University - Law School ( email )

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