State Q Has Adopted Sales-Factor-Only Apportionment for Its Corporate Income

question 56

Short Answer

State Q has adopted sales-factor-only apportionment for its corporate income tax. As a result, a
(larger/smaller) percentage of an out-of-state corporation's income is assigned to tax in the state.

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Definitions:

Rational-Emotive Therapy

A form of cognitive-behavioral therapy that focuses on changing irrational beliefs and thought patterns that contribute to emotional or behavioral issues.

Stress Inoculation Training

A psychotherapy method that helps individuals prepare themselves in advance to handle stressful events successfully and with less distress.

Short-Term Psychodynamic Therapy

A therapeutic approach that seeks to uncover unconscious patterns and meanings in current psychological processes over a brief period.

Relational Psychoanalytic Therapy

A form of psychodynamic therapy that considers therapists to be active participants in the formation of patients’ feelings and reactions and therefore calls for therapists to disclose their own experiences and feelings in discussions with patients.