The court also concluded that research and development credits earned by a unitary subsidiary or by other members of a unitary group
could only be applied against the parent's tax liability.
A significant question arises: Does the term "taxpayer" in the throwback rule refer to each selling corporation as a separate legal entity, or does it refer to the entire combined unitary group
as one taxpaying entity?
The Department's position is that if legislation is proposed, filing of combined returns should be mandatory for those entities that are determined to be part of the unitary group
corporate group--owned Guardian Industries Europe (GIE), the parent of a consolidated group in Luxembourg that files fiscal unitary group
Indeed, even among States requiring a unitary group
to file combined reports, there is a wide divergence concerning the definition of the unitary group
and the manner of reporting the combined group's taxable results.
86-272, would not be considered California taxpayers, even though their net incomes would be aggregated with the net incomes of other unitary group
members in determining the group's overall California franchise (income) tax liability.
In another case, the court held (82) that Consol's parent holding company (CEI) had to be included in Consol's unitary group
, because CEI's oversight was more than passive, despite its lack of employees and day-to-day control over either Consol or its operating subsidiaries.
For a unitary group
subject to tax under Article 9-A on or after October 1,2015, solely due to receipts within New York in excess of $1 million, the measurement date of every corporation in the unitary group
is the date on which the unitary group
first had aggregate receipts above this threshold in the state.
State tax haven legislation then requires taxpayers to include unitary foreign affiliates incorporated or operating in tax havens in the water's edge unitary group
or requires them to include the foreign affiliates' income in the group's tax base without permitting them to include those affiliates' apportionment data in the apportionment formula.
A characterization of finite projective special unitary group
The supercharacters and superclasses of the unipotent unitary group
are indexed by labeled set partitions.
In the context of a unitary group
of corporations, each member of the unitary group
is treated as a separate entity for purposes of determining whether it is subject to tax in another state.