A Number of Court Cases in the Last Several Decades

question 131

Essay

A number of court cases in the last several decades have involved the application of a state's nexus rules concerning a business taxpayer. What is the significance of the term nexus when discussing state income taxation?

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Definitions:

Recessive Gene

A gene that expresses its phenotypic trait only when homozygous, as its effect is masked by a dominant gene when heterozygous.

Mental Retardation

Mental retardation is an outdated and offensive term formerly used to describe a condition characterized by significantly below-average intellectual functioning and a lack of skills necessary for daily living; the preferred term is now "intellectual disability."

Phenylalanine

An essential amino acid required for the biosynthesis of proteins, not synthesized by the human body and obtained through diet.

Metabolize

The chemical process by which the body breaks down substances to provide energy or use them in growth and repair of tissues.