This course focuses on how states apportion the income of a corporation doing business in more than one state. Topics covered include: an overview of apportionment, the right to apportion income, alternative apportionment methods, and specialized industry formulas for apportionment. Upon completion of this course, you should be able to: Explain how a corporation's income is allocated and apportioned among the states in which it is doing business Discuss the equitable relief provisions of UDITPA §18 Describe the specialized apportionment formulas used for certain industries.