apportionment, n.

1. Division into proportionate shares; esp., the division of rights and liabilities between two or more persons or entities.

2. Tax law. The act of allocating or attributing moneys or expenses in a given way, as when a taxpayer allocates part of profits to a particular tax year or part of the use of a personal asset to a business. [Cases: Taxation 1005. C.J.S. Taxation § 1719.]

3. Distribution of legislative seats among districts; esp., the allocation of congressional representatives among the states based on population, as required by the 14th Amendment. • The claim that a state is denying the right of representation to its citizens through improper ap-portionment presents a justiciable issue. — Also termed legislative apportionment. See REAPPORTIONMENT. [Cases: Elections 12(6).]

4. The division (by statute or by the testator’s instruction) of an estate-tax liability among persons interested in an estate. — apportion, vb.

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