Proposed Illinois regulations reject the traditional interpretation of the provisions of the Uniform Division of Income for Tax Purposes Act. The authors illustrate that if all states would adopt the Illinois proposal, uncertainty would be eliminated and greater uniformity would be achieved in the taxation of corporations with interstate income.
David B. Sarver and Robert E. Hynes,
Proposal for a Uniform Regulation on Business Income under UDITPA,
22 Hastings L.J. 31
Available at: https://repository.uchastings.edu/hastings_law_journal/vol22/iss1/2