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:

Lateral Collateral Ligament

A ligament located on the lateral (outer) side of the knee, providing stability to the outer knee joint.

Supraspinous Fossa

The depression above the spine of the scapula on the dorsal surface, which houses the supraspinatus muscle.

Acromion

An anatomical landmark located on the upper part of the shoulder blade, which extends laterally over the shoulder joint.

Coracoid Process

A small hook-like structure on the shoulder blade that serves as an attachment point for muscles and ligaments.