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Apportionment factor definition

Apportionment factor means any component ratio used in the apportionment percentage to apportion business income, such as a property factor, a payroll factor, or a sales factor.
Apportionment factor means a fraction the numerator of which is the sum of the property factor, the payroll factor and the sales factor and the denominator of which is the number 3.
Apportionment factor means in relation to any Interest Payment Date, 0.25.

Examples of Apportionment factor in a sentence

  • Apportionment factor (Enter factor from Part II, line 14 or 16)(CX) 4 (LE) 5 6.

  • This rule is intended to implement Iowa Code section 422.63.[Editorial change: IAC Supplement 11/2/22] 701—602.28(422) Apportionment factor.

  • The contribution rate has been calculated on the basis of the following formula: ( TC x AF ) - CTDContribution rate per residential lot / dwelling =R Where:TC Total cost of infrastructure (estimated)AF Apportionment factor between existing & future dwellings:Projected increase in dwellings between 1993 and 2028 (3,986) / projected total number of dwellings at 2028 (5,051).

  • Apportionment factor (Divide line 13 by 3; however, if line 7, 8, or 12 of Total column is zero, divideby the number of these same lines showing an amount greater than zero) Enter result on page 1, line 10 13 14 *In compliance with the Federal Privacy Act of 1974 (Public Law 93-579), the disclosure of a social security number or a federal employer identification number on this form is mandatory and is required under subsections 1 and 7 of North Dakota Century Code Section 57-38-31.

  • Add lines 7, 8, and 12 in Column 3 14 Apportionment factor Divide line 13 by 3.0; however, if line 7, 8, or 12 of Column 1 is zero, divide line 13 by the number of factors (on lines 7, 8, and 12) showing an amount greater thanzero in Column 1 13 14 A Tax year: Calendar year 2014 or Fiscal year beginning , 2014, and ending , 20 B Corporation's name (legal) C FederalEIN *Doing business as name (if different from legal name) Mailing addressD Business code no.

  • The Florida Apportionment factor will then be applied to the PROJECT’s taxable income to determine the project’s Florida taxable income and the associated CITC.

  • Apportionment factor (From Schedule O, Part 1; Part 2 - Line 14; Part 3; or Part 4)10.

  • INCOME TAX (SCHEDULE B)North Carolina net income subject to tax Apportionment factor .

  • A study by Layzel et al [149] proposed high-capacity penetration of cogeneration in Alberta oil sands as one of the solutions to reducing GHG emissions in the industry.

  • Apportionment factor (From Schedule O, Part 1; Part 2 - Line 15; Part 3; or Part 4)13.


More Definitions of Apportionment factor

Apportionment factor means in relation to (a) the first Interest Payment Date, the number of days in the first Interest Period divided by 365; and (b) any other Interest Payment Date, 0.25.
Apportionment factor means payroll, receipts, property, deposits or any -------------------- other factor used by a governmental authority to determine an Apportionment Percentage and computed with the numerator being the payroll, receipts, property, deposits or other appropriate measure attributable to a given state and locality and the denominator being such amount attributable everywhere.
Apportionment factor. The agreed apportionment of the Community Council Benefit Fund which is 12.5% per Nominated Community Council area, with an additional 12.5% share Xxxxxxx Community Council in whose area the Wind Farm is located.
Apportionment factor means a ratio determined by a relevant taxing jurisdiction’s apportionment formula, including where applicable, sales, property and payroll tax factors.
Apportionment factor means a fraction the numerator 76.48(1g)(a) of which is the sum of the property factor, the payroll factor
Apportionment factor means a fraction, computed pursuant to North Dakota Century Code chapter 57-38, 57-38.1, or 57-59, used to divide business income of a multistate taxpayer among states.

Related to Apportionment factor

  • Adjustment Factor means, with respect to a share of the Fund (or one unit of any other security for which a Fund Closing Price must be determined), 1.0, subject to adjustment in the event of certain events affecting the shares of the Fund. See “—Anti-dilution Adjustments Relating to the Fund; Alternate Calculation —Anti-dilution Adjustments” below.

  • Discount Factor means the percentage discount applied to additional APCs when more than one APC is provided during the same visit (including the same APC provided more than once). Not all APCs are subject to a discount factor.

  • Fitch Discount Factor means the discount factors set forth in the Fitch Guidelines for use in calculating the Agency Discounted Value of the Company’s assets in connection with Fitch’s ratings then assigned on the Preferred Shares.

  • Adjustment Fraction shall have the meaning set forth in Section 11(a)(i) hereof.

  • Calculation Amount means the amount specified as such on the face of any Note, or if no such amount is so specified, the Denomination Amount of such Note as shown on the face thereof;

  • Yield Differential has the meaning set forth in Section 2.14(e)(iii).

  • True-Up Adjustment means any Annual True-Up Adjustment or Interim True-Up Adjustment, as the case may be.

  • Net Adjustment Amount means an amount, which may be positive or negative, equal to (A) the Closing Net Working Capital as finally determined pursuant to this Section 2.5 minus the Estimated Net Working Capital, plus (B) Estimated Indebtedness minus Closing Indebtedness as finally determined pursuant to this Section 2.5, plus (C) Closing Cash as finally determined pursuant to this Section 2.5 minus Estimated Cash, plus (D) Estimated Transaction Expenses minus Closing Transaction Expenses as finally determined pursuant to this Section 2.5;

  • Exchange Factor means 1.0; provided, however, that if the General Partner: (a) declares or pays a dividend on its outstanding Common Stock in Common Stock or makes a distribution to all holders of its outstanding Common Stock in Common Stock; (b) subdivides its outstanding Common Stock; or (c) combines its outstanding Common Stock into a smaller number of shares of Common Stock, the Exchange Factor shall be adjusted by multiplying the Exchange Factor by a fraction, the numerator of which shall be the number of shares of Common Stock issued and outstanding on the record date for such dividend, contribution, subdivision or combination (assuming for such purpose that such dividend, distribution, subdivision or combination has occurred as of such time), and the denominator of which shall be the actual number of shares of Common Stock (determined without the above assumption) issued and outstanding on the record date for such dividend, distribution, subdivision or combination. Any adjustment to the Exchange Factor shall become effective immediately after the effective date of such event retroactive to the record date, if any, for such event.