Fair apportionment is a constitutional requirement. According to Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), to be fairly apportioned, a state tax on corporate income must be limited to ...
A new acentric factor correlation, based on Pitzer’s1 definition of the acentric factor and a correlation of Antoine’s equation,2 accurately predicts the acentric factor of hydrocarbons and other ...
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