For the same reason that "it would be incongruous that the legislature would have intended that [defendant's] responsibility be 100 [percent] in situations where [plaintiff's] vehicle was operated by her husband and only 50 [percent] in situations where by chance she was a passenger in a vehicle operated by a friend," (32) it would be incongruous that the general contractor could apportion
fault to the bank when the bank had a heightened relationship with the plaintiff, but could not do so when the bank had merely an arm's-length relationship with the plaintiff.
Insurers, particularly those that find initiatives such as the Asbestos Trust Fund too costly, may wish to encourage their state legislatures to follow Pennsylvania's lead as a way to limit liability, particularly given Judge Strassburger's ruling to apportion
blame even to bankrupt parties.
The alternative method used in paragraph #4 to apportion
seats is completely transparent and aims directly at making the populations of congressional districts as equal as possible by minimizing the spread between the high and low population per seat.
Regardless of the method to apportion
costs, companies involved in Superfund projects will find themselves in better positions if they have practiced sound waste management strategies.
The committee will not set out to apportion
blame or consider issues of civil or criminal liability.
Permitting a co-op to elect to apportion
the low sulfur diesel fuel production credit among its patrons eligible to share in patronage dividends.
Under the Uniform Division of Income Tax Purposes Act (UDITPA), "any taxpayer having income from business activity which is taxable both within and without this state, other than activity as financial organization or public utility or the rendering of purely personal service," has the right to allocate and apportion
I also indicated to the Judge that I believed the hearing was not the proper place to apportion
blame for what occurred.
However, the states are not required to apportion
income using the same formula, so it is very common that states using differing formulas will cause a multi-state taxpayer to pay state taxes on more than, or less than, 100 percent of its income.
Once a deduction has been allocated to a class of gross income, it is necessary to apportion
the deduction within the class of gross income to the statutory grouping (or to several statutory groupings) and to the residual grouping of gross income.
research expenses but not the related credits is to rob the rules of their logic, exalt form over substance, and undermine the foundation--and, ultimately constitutionality--of California's business tax system.
Some of the topics covered included ways to combine apartments for fluidity of space, where to apportion
storage areas and how to determine public and private space.