uniform division of income for tax purposes act

Uniform Division of Income for Tax Purposes Act. A uniform law, adopted by some states, that provides criteria to assist in assigning the total taxable income of a multistate corporation among the various states. — Abbr. UDITPA. [Cases: Taxation 1005. C.J.S. Taxation § 1719.]

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词条贡献者

法律翻译Glen，毕业于英国一流的高级翻译学院，专注翻译各类与交易架构和策略有关的法律文件。