Ballentine's law dictionary. Anderson, W.S.. 1998.
unitary business — operation, to which unitary apportionment method of reporting business income is applied, is one in which there is high degree of interrelationship and interdependence between, typically, one corporation, which generally is a parent corporation,… … Black's law dictionary
unitary — uni·tary / yü nə ˌter ē/ adj 1: having the character of a single thing that is a constituent of a whole; specif: of, relating to, or being a business with subsidiaries in other states or nations that has its state income tax figured by including… … Law dictionary
unitary theory — Under the unitary theory, the sales, property, and payroll of related corporations are combined for nexus and apportionment purposes, and the worldwide income of the unitary entity is apportioned to the state. Subsidiaries and other affiliated… … Black's law dictionary
Unitary enterprise — is a form of a business in Russia and some other post Soviet states. Unitary enterprises are commercial organizations that have no ownership rights to the assets they uses in thier operations. This form is possible only for state and municipal… … Wikipedia
unitary tax — ➔ tax1 * * * unitary tax UK US noun [C or U] TAX ► in the US, a type of business tax that is based on the total income of a large company, rather than on the profits made by a part of that company in one state … Financial and business terms
Unitary executive theory — In American political and legal discourse, the unitary executive theory is a theory or doctrine of Constitutional interpretation that holds it is unconstitutional for Congress to create independent agencies, authorities, or other entities that… … Wikipedia
Unitary Thrift — A company that controls a single savings and loan association. Unitary thrifts resemble bank holding companies in some respects, but their financial powers are broader in scope. They are authorized to engage in any type of industrial or… … Investment dictionary
Types of business entity — Companies law Company … Wikipedia
Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… … Wikipedia
MeadWestvaco Corp. v. Illinois Dept. of Revenue — Supreme Court of the United States Argued January 16, 2008 … Wikipedia
