CORPORATE NET INCOME TAX APPORTIONMENTS


13 Pa. D. & C. 2d 525 (1957)

Corporate Net Income Tax Apportionments

Common Pleas Court of Philadelphia County, Pennsylvania.

December 24, 1957.


Department of Justice. Opinion to Hon. Gerald A. Gleeson, Secretary of Revenue.

SIDNEY MARGULIES, Deputy Attorney General, and THOMAS D. McBRIDE, Attorney General, December 24, 1957.

We are in receipt of your letter requesting advice as to whether, under section 2-2 (b) of the Corporate Net Income Tax Act,1 a Delaware corporation may report net royalties received from the lease of coal lands located in West Virginia as proceeds...

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