General Corporation Is Taxable in a Number of States

question 101

Multiple Choice

General Corporation is taxable in a number of states. This year, General made a $100,000 sale from its A headquarters to a State B office of an agency of the U.S. government. General has not established nexus with B. State A does not apply a throwback rule. In which state(s) will the sale be included in the sales factor numerator?

• A) In all of the states, according to the apportionment formulas of each, as the U.S. government is present in all states.
• B) $100,000 in A.
• C) $100,000 in B.
• D) $0 in both A and B.

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Definitions:

Social and Economic Rights

Rights that aim to ensure an adequate standard of living, including healthcare, education, and employment, among others.

Anticommunist Hysteria

Intense and irrational fear or paranoia about communism spreading, leading to widespread suspicion and scrutiny of alleged communists, particularly during the Cold War era.

Militant Liberty

A concept advocating for aggressive, sometimes forceful, measures to defend and promote freedom and democratic values, often in a military or political context.

Anticommunist Movies

Films produced, especially during the Cold War, intended to portray communism negatively and emphasize its perceived dangers.