The model law relating to the assignment of income among the states for corporations is:

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The Uniform Division of Income for Tax Purposes Act (UDITPA) is a model law that provides guidance for state taxation of corporations. It sets forth a formula for apportioning a corporation's income among the states in which it does business, based on the corporation's property, payroll, and sales in each state. The UDITPA has been adopted by many states and serves as a basis for their tax laws.

The Model Law Relating to the Assignment of Income Among