For most taxpayers, which of the traditional apportionment factors yields the greatest opportunities for tax reduction?

Question

Quizplus · Accepted Answer

Sales (gross receipts) often provide the greatest opportunity for tax reduction because many states use a single sales factor apportionment or heavily weight the sales factor. This allows companies to reduce their tax liability by shifting income to states where they have less sales.

For Most Taxpayers, Which of the Traditional Apportionment Factors Yields