VAUGHN, Judge.
This case involves G.S. § 105-134 as it existed during the tax years in question and as it related to the allocation of the net income of corporations to be taxed in this State. Prior to 1957 three methods of allocation were provided for foreign corporations. Those whose principal business in this State was manufacturing were required to allocate their entire net income to the State on the basis of a formula consisting of the ratios of property...
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