Property factor definition

Property factor means the property fraction computed under s. 71.04 (5) or 71.25 (7), Stats., and s. Tax 2.39.

Property factor means a fraction the numerator of which is the average book cost of utility plant located in this state for the tax period and the denominator of which is the average book cost of utility plant located everywhere for the tax period. The average book cost of utility plant shall be determined by averaging the beginning and year end balances at original cost, including con- struction work in progress, but the secretary of revenue may require the averaging of monthly book costs during the tax period if that is reasonably required to reflect properly the average value of the taxpayer’s property.

Property factor means a fraction the numerator of which is the undepreciated

Examples of Property factor in a sentence

• Frost = e is that it defines f to be a higher-order function which, when partially applied to input i, returns a function f’ such that f’ a2 ...

• Property factor Column 1 Column 2 Column 3Average value at original cost of real and tangible personal property used in the business.

• Property factor: Average value at original cost of real and tangible personal property.

• The Property factor has therefore failed to provide the services in section 4.

• The Property factor has failed to carry out some services as frequently as outlined in the WSS.

• Property factor Under continuing law, the "property factor" compares the value of all real and tangible personal property owned or used by a business within a municipal corporation to the total value of all of the business' property.

• Property factor for apportionment of business income -- Mobile flight equipment of an airline.

• Property factor" means a fraction the numerator of which is the undepreciated original cost as of December thirty-first of the property located in this state owned or rented by the telephone company and used in operating its telecommunications business and the denominator of which is the undepreciated original cost as of December thirty-first of the property located everywhere owned or rented by the telephone company and used in operating its telecommunications business.

• Property factor (line 5divided by line 6) .................................................................

• Regarding the Phenomenal control, approximately 90% (N = 535) indicated some level of disagreement and so were placed in the Non-Phenomenal-Interpretation group for the inferential analyses; this was similar across the Property factor: 175 for Vision, 184 for Audition, and 176 for Olfaction.

More Definitions of Property factor

Property factor means a fraction the numerator of which is the undepreciated original cost as of December thirty-first of the property located in this state owned or rented by the telephone company and used in operating its telecommunications business and the denominator of which is the undepreciated original cost as of December thirty-first of the property located everywhere owned or rented by the telephone company and used in operating its telecommunications business.

Property factor s Duties” means, in relation to a homeowner, duties in relation to the management of the common parts of land owned by the homeowner. Alleged failures are judged by reference to the Written Statement of Services.