income apportionment

基本解释

The arrangements about sharing the income from association and the apportionment of operational expenses;
联营收费的分享及运营费用的分摊安排；
Income apportionment for technological factors should not take one single form, but rather use different combinations of multiple apportionments.
企业实施技术要素参与收益分配的方式不应该是单一的，而应该是多种分配方式的不同组合。

The reality is that this is a plain old income tax, exempt from the apportionment requirement by the 16th Amendment.
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Formula apportionment would allow tax bureaucrats to concoct a system for arbitrarily changing the existing distribution of business income, with a clear goal of forcing companies to over-state their taxable income in high-tax nations.
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