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State and Local Tax Question: 9. There is a variance in how the states approach the unitary principal which is discussed in the book? For

State and Local Tax Question:

9. There is a variance in how the states approach the unitary principal which is discussed in the book? For example, Arizona adopts to the "Operational Interdependence Test. Can the State rules be less stringent than the federal concept of unitary? More stringent?

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