General Corporation Is Taxable in a Number of States

question 137

Multiple Choice

General Corporation is taxable in a number of states.This year,General made a $100,000 sale from its A headquarters to the State B office of the FBI.In which state(s) will the sale be included in the sales factor numerator?

• A)$0 in A and $0 in B.
• B)$50,000 in A, with the balance exempted from other states' sales factors under the Colgate doctrine.
• C)$100,000 in A.
• D)$100,000 in B.

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Definitions:

Associate

Typically refers to a person who is a junior member of a profession or organization, often in a legal or corporate environment.

Disparate-Impact Discrimination

A form of discrimination that occurs when a neutral policy or action disproportionately affects a protected group.

Unintentionally Discriminatory

Actions or policies that, despite not being explicitly designed to discriminate, ultimately result in unequal treatment of different groups.

Employment Test

An assessment or examination used to evaluate a job candidate's qualifications, skills, or fitness for a specific role.