Multistate Tax Commission Hearing Officer Report – Business Income

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As part of the Multistate Tax Commission’s continuing effort to revise UDITPA provisions, the Hearing Officer issued his report on October 25, 2013. This Insight summarizes the Executive Committee’s proposed revisions; commentary made during the March 28, 2013, public hearing; and the Hearing Officer’s recommendation regarding revisions to UDITPA’s business income definition.


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