Alter Ego Theory

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Alter Ego Theory

Alter Ego Theory means:
a theory proposing that, when one business has income tax nexus with a state, control and domination may create nexus for its affiliates. Under the theory, domination and control over its affiliates may cause the dominating corporation to be considered the affiliates' alter ego.

See State Income Tax in the American Encyclopedia of Law.

Related Entries in the American Tax Encyclopedia:

  1. Alter Ego Doctrine
  2. Unitary Business Theory
  3. Nexus
  4. Unitary State
  5. Multistate Corporation
  6. Arm's-length Transaction
  7. Attribution Rules
  8. Doing Business
  9. Limited Liability Company
  10. Controlled Foreign Corporation
  11. Libson Shops Doctrine
  12. Franchise Tax
  13. Material Participation
  14. Capital Stock
  15. Apostolic Or Religious Association
  16. Small Business Corporation
  17. Rent
  18. S Corporation
  19. Readjustment
  20. All-events Test
  21. Possessions Tax Credit
  22. Continuity of Business Enterprise
  23. Double Taxation
  24. Franchise
  25. Base Stock Inventory Method

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