unitary business
unitary business 〈美〉关联企业；联合企业；单一企业 在此类企业的经营运作中，典型的是一个公司，通常为母公司，与其子公司或分支机构之间存在着相当程度的联系和依赖。此类企业通常是跨州经营，在某些情况下还从事跨国经营。为确定公司应税所得之目的，对此类企业的判断标准是：在一州内的部分企业经营是否依赖于或归属于在该州以外的企业经营。
UNITARY BUSINESS
unitary business
unitary business (yoo-n[schwa]-ter-ee).Tax. A business that has subsidiaries in other states or countries and that calculates its state income tax by determining what portion of a subsidiary’s income is attributable to activities within the state, and paying taxes on that percentage. [Cases: Taxation 1005. C.J.S. Taxation § 1719.]