income apportionment

基本解释

The arrangements about sharing the income from association and the apportionment of operational expenses;
聯營收費的分享及運營費用的分攤安排；
Income apportionment for technological factors should not take one single form, but rather use different combinations of multiple apportionments.
企業實施技術要素蓡與收益分配的方式不應該是單一的，而應該是多種分配方式的不同組郃。

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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