Apportionment

Apportionment

Definition

In family law, the process by which the respective community and separate property ownership interests in a property right are determined. In property law, apportionment may refer to the partial assignment of an easement by the easement holder. In tax law, apportionment refers to the process of dividing the income of a multistate business or a person who earned income in multiple states between the states where the income was derived to avoid multiple taxation.

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