Differences Between Taxpayer Operating Assets and Taxpayer Debt and Equity Securities

BVResearch Pro
Willamette Insights
May 1, 2005
Pamela Garland

Summary

For property taxation purposes, the operating assets of indus-trial or commercial taxpayers are valued using either the sum-mation valuation concept or the unitary valuation concept. If both concepts are applied correctly, both the summation con-cept an ...
Differences Between Taxpayer Operating Assets and Taxpayer Debt and Equity Securities
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