Discover how apportionment divides losses among insurers, real estate expenses, and financial responsibilities. Learn ...

The Internal Revenue Service has issued final regulations to provide guidance on the allocation and apportionment of interest expense by corporations that own a 10 percent or greater interest in a ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

Even if a will or trust does contain a tax-apportionment clause, directing payment of all taxes out of the residue may not be the best tax result for the beneficiaries and may not mirror the ...

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