Many taxpayers are finding—to their surprise—that, if pre-tax reform expense allocation and apportionment principles apply, the foreign tax credit limitation can result in a significantly ...

The question sometimes arises as to whether the malpractice defendants can seek apportionment as to the initial tortfeasor who caused the accident. The answer will depend upon the particular ...

The cumbersome apportionment rule, requiring that a direct tax be apportioned among the states on the basis of population (so that, for example, a state with twice the population of another state ...

Both parties believe their suggested apportionment maps bring a series ... “FARA would have not only protected our multi-district seat allocation that protects and affirms racial diversity ...

It’s an additional amount of regular apportionment provided upfront to ... four months would be paid from June’s and August’s allocation. “Ultimately, the bottom line figure is a net ...

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. For a link to our podcast covering the ...