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Texas ~ Corporate Income Tax: Use of MTC Three-Factor Apportionment Method Denied Again

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CCH Tax Day Report The Texas Comptroller of Public Accounts has issued another decision holding that a taxpayer was not permitted to use the three-factor apportionment method permitted under the Multistate Tax Compact (MTC) for purposes of reporting its Texas franchise tax and claiming a refund. The Comptroller stated that the Texas Franchise Tax Act […]

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