

Potatoes and Pilgrims: Business Income Decisions from Idaho and Massachusetts
PDF/Printer Friendly Version The question of when income from the sale of a business is apportionable “business income” versus allocable...


Business Income Definition Provides Planning Opportunities
Ohio personal income is taxed at the state level at the highest marginal rate of 4.797% in 2019. To the extent the income meets the definit


Should Business Owners Be Penalized for Staying Ohio Residents? A Review of Ohio Law
PDF/Printer Friendly Version The Ohio Business Income Deduction and Lower Tax Rate The term "business income" is used nationally in state...