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The model regulations interpreting the model statutes relating to the assignment of income among the states for corporations is: a. Public Law 86-272. b. The
The model regulations interpreting the model statutes relating to the assignment of income among the states for corporations is:
a. Public Law 86-272.
b. The Multistate Tax Treaty.
c. The Multistate Tax Commission (MTC) regulations.
d. The Uniform Division of Income for Tax Purposes Act (UDITPA).
e. The Uniform Commercial Code.
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