Lee A. Sheppard (Contributing Editor, Tax Analysts) has published Is Apportionment the Formula for Intangible Development?, 108 Tax Notes 1093 (Sept. 5, 2005), also available on the Tax Analysts web site as Doc 2005-18177, 2005 TNT 172-3. The article discusses formulary apportionment in light of the recently proposed cost-sharing regulations.



