What is NOT a factor used to determine when a business is unitary? a. Economies of scale result due to size b. All the separate business have nexus with the taxing state c. Centralization of management between companies d. Functional integration QUESTION 19 Texas Corporation realizes it has income tax nexus with 5 states (all of which impose an income tax). As a result Texas Corporation will NOT: a. Determine how to apportion and allocate income in each of the five states. b. Stop operating in all but one state in order to lower tax liability. c. Determine what adjustment each of the five states makes to federal taxable income the compute state taxable income. d. File a tax return in each state