Examlex
The Mobil decision identified three factors to determine whether a group of companies are unitary.
Special-Interest Effect
Any political outcome in which a small group ("special interest") gains substantially at the expense of a much larger number of persons who each individually suffers a small loss.
International Agreement
A formal accord between two or more countries that governs trade relations, environmental policies, or other aspects of international cooperation.
Tariffs
Taxes imposed by a government on goods and services imported from other countries, intended to protect domestic industries from foreign competition.
Agricultural Products
Items produced through farming and agriculture, including foods, fibers, fuels, and raw materials.
Q5: Public Law 86-272 protects only companies selling
Q17: Which of the following is/are associated with
Q33: Which of the following items is subject
Q39: Assume Joe Harry sells his 25 percent
Q50: Continuity of interest as it relates to
Q56: The main difference between a partner's tax
Q61: Which of the following foreign taxes is
Q79: Suppose SPA Corp. was formed by Sara
Q88: Before subpart F applies, a foreign corporation
Q91: Rachelle transfers property with a tax basis