Which of the Following Statements About the Uniform Division of Income

question 32

Multiple Choice

Which of the following statements about the Uniform Division of Income for Tax Purposes Act (UDITPA) is false?

• A) UDITPA requires all states to use the same method for apportioning income of multistate businesses.
• B) UDITPA recommends an equally-weighted three-factor formula for apportioning income of multistate businesses.
• C) The UDITPA property factor equals the cost of real or tangible personal property located in a state divided by the total cost of such property.
• D) The UDITPA payroll factor equals the compensation paid to employees working in a state divided by total compensation.

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Definitions:

Permeable Construct

Permeable Construct refers to a concept or theory that can be easily influenced or penetrated by external factors or ideas.

Personal Constructs

A theory proposed by George Kelly, articulating that individuals construct their own interpretations of the world and use these constructs to make sense of their experiences.

Personal Construct Theory

A psychological theory developed by George Kelly, suggesting that individuals interpret the world and construct their own models of reality through bipolar constructs.

Construct Organization

In personal construct theory, this refers to the way in which individual personal constructs are arranged or ordered within a person's mind, affecting perception and behavior.