General Corporation Is Taxable in a Number of States

question 136

Multiple Choice

General Corporation is taxable in a number of states. This year, General made a $100,000 sale from its A headquarters to an agency of the U.S. government. State A applies a throwback rule. In which state(s) will the sale be included in the sales factor numerator?

• A) $0 in A.
• B) $50,000 in A, with the balance exempted from other states' sales factors under the Colgate doctrine.
• C) $100,000 in A.
• D) In all of the states, according to the apportionment formulas of each, as the U.S. government is present in all states.

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Definitions:

Canaliculi

Small, channel-like structures in bones that allow for communication and nutrient exchange between bone cells.

Haversian Canals

Channels extending through the matrix of bone; contain blood vessels and nerves.

Bone Cells

Specialized cells that form, maintain, and remodel bone tissue within the skeletal system.

Pseudostratified Columnar Epithelium

A type of tissue with cells of varying height that appears stratified but is actually a single layer.