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:

Mood Changes

Variations in an individual's emotional state, which can occur due to a variety of factors including health, environment, or psychological conditions.

Cognitive-Behavioral Therapists

Professionals who specialize in cognitive-behavioral therapy, focusing on changing unhelpful cognitive distortions and behaviors to improve emotional regulation and develop personal coping strategies.

Social Skills

The abilities used to communicate and interact with others effectively in a social context.

Socially Unacceptable Behavior

Actions or behaviors that are generally considered inappropriate or offensive by the society's standards and norms.