Articles Posted in Unitary

California Appellate Court Holds Abercrombie Sought to Create Rather than Eliminate Discriminatory Tax Reporting Treatment

Posted August 30, 2019

by Robert P. Merten III

Robert P. Merten III

The Fifth Appellate District of the California Court of Appeal has struck another blow to taxpayers claiming California unconstitutionally discriminates against interstate commerce by permitting intrastate unitary businesses to file using either a combined reporting method or separate accounting method, while requiring interstate unitary businesses to file under the combined reporting method.

What New York Can Learn From California’s Combined Reporting History

Posted September 29, 2014

by Carley Roberts, Pilar Mata, Stephanie Do and Kathryn Pittman

As part of a sweeping law change, New York will require taxpayers to use a water’s-edge combined reporting method when filing corporate income tax returns beginning January 1, 2015.