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A few states have enacted statutes that exclude sales from the denominator of the sales factor if the taxpayer is not actually taxed in the

A few states have enacted statutes that exclude sales from the denominator of the sales factor if the taxpayer is not actually taxed in the destination state. Such provisions commonly are referred to as which of the following?

 

 a.

Throwback rules

 

 b.

Market sourcing

 

 c.

Throwout rules

 

 d.

Alternative apportionment

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