Sears Chamberlain
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 61 LM 62 LM 63 LM LiftMaster Sears Chamberlain Craftsman Comp Mini Remote $13.90 Time Remaining: 19d 11h 13m Buy It Now for only: $13.90 |
 SEARS 13953678 SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM remote $13.99 Time Remaining: 11h 50m Buy It Now for only: $17.55 |
 LiftmasterChamberlainSears Craftsman 973LM Security + $19.84 Time Remaining: 12d 5h 48m Buy It Now for only: $19.84 |
 971lm 950cb works on liftmaster sears chamberlain new $16.60 Time Remaining: 25d 7h 24m Buy It Now for only: $16.60 |
 Garage door opener gear Liftmaster Chamberlain Sears $5.95 Time Remaining: 1d 3h 17m Buy It Now for only: $5.95 |
 Garage Door Opener Gear for Chamberlain Liftmaster Sears for 41A2817 41C4220A $5.99 Time Remaining: 22d 3h 39m Buy It Now for only: $5.99 |
 371LM Liftmaster Chamberlain Sears Craftsman 950D 953D Remote Transmitter $14.17 Time Remaining: 20d 29m Buy It Now for only: $14.17 |
 371LM liftmaster sears chamberlain remote transmitter garage door opener $16.60 Time Remaining: 25d 7h 13m Buy It Now for only: $16.60 |
 Sears Craftsman LiftMaster Chamberlain Garage Door Opener 315MHz Wireless Keypad $16.95 Time Remaining: 15d 8h 35m Buy It Now for only: $16.95 |
 SEARS LiftMaster Chamberlain 971LM Security+ Transmitter $16.68 Time Remaining: 29d 9h 44m Buy It Now for only: $16.68 |
 971lm 950cb works on liftmaster sears chamberlain new $16.68 Time Remaining: 29d 9h 44m Buy It Now for only: $16.68 |
 Liftmaster 373P Chamberlain Sears Craftsman 373LM 953D $16.85 Time Remaining: 27d 22h 44m Buy It Now for only: $16.85 |
 Chamberlain liftmaster craftsman sears 973LM security plus 390mh 3 button remote $19.85 Time Remaining: 7d 15h 43m Buy It Now for only: $19.85 |
 garage door opener gear liftmaster chamberlain sears craftsman $6.75 Time Remaining: 12d 15h 42m Buy It Now for only: $6.75 |
 Chamberlain Liftmaster Sears Craftsman 973LM Security + $20.90 Time Remaining: 3d 5h 37m Buy It Now for only: $20.90 |
 880LM smart control panel for SearsChamberlain and liftmaster security + 20 $31.99 Time Remaining: 23d 7h 40m Buy It Now for only: $31.99 |
 SEARS LIFTMASTER CRAFTSMAN CHAMBERLAIN 973 LM REMOTE $19.99 Time Remaining: 10d 2h 17m Buy It Now for only: $19.99 |
 Lift Master Sears Craftsman Chamberlain Raynor Sensor Set $12.99 Time Remaining: 1d 2h 32m Buy It Now for only: $17.99 |
 Sears Craftsman 41a2817 Chamberlain Liftmaster drive gear set garage door repair $16.79 Time Remaining: 15d 15h 38m Buy It Now for only: $16.79 |
 371LM 2 pack liftmaster chamberlain sears craftsman 950D 953D remote OEM part $33.06 Time Remaining: 29d 4h 31m Buy It Now for only: $33.06 |
 971LM LIFTMASTER SAME AS CHAMBERLAIN 950CB AND SEARS WITH RED SMART BUTTON NEW $16.80 Time Remaining: 29d 9h 47m Buy It Now for only: $16.80 |
 Sears Craftsman Liftmaster Chamberlain Opener Gear $6.45 Time Remaining: 13d 6h 28m Buy It Now for only: $6.45 |
 Liftmaster Chamberlain Sears 373LM 3 Button Remote $18.45 Time Remaining: 2d 15h 8m Buy It Now for only: $18.45 |
 Gear Sprocket set 41C4220A Chamberlain Sears LiftMaster $19.98 Time Remaining: 25d 20h 55m Buy It Now for only: $19.98 |
 974LM Sears Craftsman LiftMaster Chamberlain Security+ $23.95 Time Remaining: 14d 5h 59m Buy It Now for only: $23.95 |
 Chamberlain 953D same as Sears 13953753 and 373LM remote purple button $12.99 Time Remaining: 4d 23h 14m Buy It Now for only: $12.99 |
 371LM liftmaster chamberlain sears craftsman 950D 953D remote transmitter $16.60 Time Remaining: 12d 15h 30m Buy It Now for only: $16.60 |
 SEARS 971lm SECURITY PLUS 390MHZ LIFTMASTER CHAMBERLAIN $16.68 Time Remaining: 17d 8h 24m Buy It Now for only: $16.68 |
 371LM Liftmaster Chamberlain Sears Craftsman 950D 953D $18.88 Time Remaining: 13d 20h 48m Buy It Now for only: $18.88 |
 Liftmaster Chamberlain Sears Craftsman 81LM Billion Code Remote Transmitter $17.78 Time Remaining: 17d 23h 25m Buy It Now for only: $17.78 |
 Chamberlain Sears Craftsman Comp Mini Remote control 750CB 753CB 756CB $13.90 Time Remaining: 23d 23h 12m Buy It Now for only: $13.90 |
 SEARS CHAMBERLAIN 371LM REMOTE CONTROL WORKS 373LM 370LM 953D $16.60 Time Remaining: 3d 19h 35m Buy It Now for only: $16.60 |
 Liftmaster 371lm Chamberlain Sears Craftsman 950D 950CD $12.99 Time Remaining: 19d 3h 56m Buy It Now for only: $12.99 |
 Liftmaster Sears Chamberlain 371LM single Button Remote $16.63 Time Remaining: 12d 16h 21m Buy It Now for only: $16.63 |
 971LM Liftmaster Chamberlain Sears Craftsman 950CB 953C Remote $10.00 Time Remaining: 3d 3h 8m |
 371LM 2 PACK Liftmaster Chamberlain Sears Craftsman 950D 953D remote OEM part $33.05 Time Remaining: 8d 4h 23m Buy It Now for only: $33.05 |
 2 PACK SEARS 971lm SECURITY PLUS 390MHZ LIFTMASTER CHAMBERLAIN $33.36 Time Remaining: 8d 6h 52m Buy It Now for only: $33.36 |
 Chamberlain CLICKER KLIK1U Garage Door Opener Genie StanleyLiftmasterSears $18.00 Time Remaining: 26d 1h 4m Buy It Now for only: $18.00 |
 Liftmaster Chamberlain Sears 373LM 3 Button Remote $18.49 Time Remaining: 20d 29m Buy It Now for only: $18.49 |
 sears craftsman liftmaster chamberlain Drive Gear Part 41A2817A 41C4220A $6.75 Time Remaining: 5d 19h 20m Buy It Now for only: $6.75 |
 LIFTMASTER CHAMBERLAIN SEARS CRAFTSMAN GARAGE DOOR OPENER LIGHT COVER 108D34 $19.98 Time Remaining: 25d 40m Buy It Now for only: $19.98 |
 Liftmaster Chamberlain Sears Craftsman 850CB Garage Door Opener Remote $15.00 Time Remaining: 29d 27m Buy It Now for only: $15.00 |
 41A2817 Sears Chamberlain Garage Door Opener Gear Kit $16.92 Time Remaining: 12d 5h 35m Buy It Now for only: $16.92 |
 SEARS13953800SRT SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.80 Time Remaining: 29d 7h 43m Buy It Now for only: $17.80 |
 CHAMBERLAIN LIFTMASTER SEARS SMALL SPROCKET COVER $5.95 Time Remaining: 18d 9h 32m Buy It Now for only: $5.95 |
 Chamberlain LiftMaster Sears Screw Drive Rack 81C168 $14.54 Time Remaining: 12d 4m Buy It Now for only: $14.54 |
 Liftmaster Sears Chamberlain Remote Control 372LM $21.95 Time Remaining: 26d 5h 59m Buy It Now for only: $21.95 |
 SEARS LIFTMASTER CRAFTSMAN CHAMBERLAIN 371LM REMOTE $16.61 Time Remaining: 25d 5h 4m Buy It Now for only: $16.61 |
 SEARS 971lm SECURITY PLUS 390MHZ LIFTMASTER CHAMBERLAIN $11.75 Time Remaining: 1d 16h 34m Buy It Now for only: $11.75 |
 41C4398A Craftsman LiftMaster Sears RPM Sensor Board Chamberlain $16.99 Time Remaining: 15d 22h 21m Buy It Now for only: $16.99 |
 Liftmaster SEARS Chamberlain Limit Switch Assembly 41D3452 $8.00 Time Remaining: 23d 3h 19m Buy It Now for only: $8.00 |
 LIFTMASTER SEARS CHAMBERLAIN 41A4373A SAFETY SENSORS $19.99 Time Remaining: 5d 2h 54m Buy It Now for only: $29.99 |
 SEARS 13953678 SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.77 Time Remaining: 4d 21h 11m Buy It Now for only: $17.77 |
 SEARS 61LM LIFTMASTER CHAMBERLAIN 9 DIP SWITCHE 390MHZ $18.71 Time Remaining: 4d 22h 6m Buy It Now for only: $18.71 |
 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.85 Time Remaining: 27d 10h 3m Buy It Now for only: $17.85 |
 372LM REMOTE SEARS LIFTMASTER CHAMBERLAIN 371LM 373LM $21.99 Time Remaining: 6d 7h 33m Buy It Now for only: $21.99 |
 81LM STINGER NEW REMOTE LIFTMASTER CHAMBERLAIN SEARS $13.99 Time Remaining: 20d 2h 36m Buy It Now for only: $13.99 |
 SEARS CHAMBERLAIN 371LM REMOTE WORKS 373LM370LM 953D $16.60 Time Remaining: 27d 4h Buy It Now for only: $16.60 |
 SEARS 61LM LIFTMASTER CHAMBERLAIN 9 DIP SWITCHE 390MHZ $18.73 Time Remaining: 8d 3h 55m Buy It Now for only: $18.73 |
 Liftmaster Chamberlain Sears Craftsman Wireless Keypad for Red Learn Button $21.80 Time Remaining: 14d 8h 41m Buy It Now for only: $21.80 |
 Chamberlain 940EV Keyless works Sears LiftMaster Chamberlain 1993 to present $14.99 Time Remaining: 20d 3h 28m Buy It Now for only: $14.99 |
 61lM REMOTE L IFTMASTER SEARS CHAMBERLAIN BRAND NEW $18.73 Time Remaining: 22d 2h 59m Buy It Now for only: $18.73 |
 SEARS 13953678 SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.80 Time Remaining: 29d 6h 29m Buy It Now for only: $17.80 |
 Liftmaster Sears Craftsman Chamberlain Mini Key chain Key Fob opener 1993 Curr $22.93 Time Remaining: 24d 8h 53m Buy It Now for only: $22.93 |
 Liftmaster 66LM Wireless Keyless Entry Liftmaster Sears Craftsrman Chamberlain $21.80 Time Remaining: 14d 8h 36m Buy It Now for only: $21.80 |
 63LM REMOTE LIFTMASTER SEARS CHAMBERLAIN BRAND NEW $22.99 Time Remaining: 21d 21h 7m Buy It Now for only: $22.99 |
 Sears Craftsman Liftmaster Chamberlain Drive Gear 41A2817A 41C4220A $6.75 Time Remaining: 16d 6h 25m Buy It Now for only: $6.75 |
 971LM Liftmaster Chamberlain Sears Craftsman 950CB 953C Remote $9.00 Time Remaining: 5d 4h 26m |
 Chamberlain CLICKER KLIK2U Garage Door Opener Genie StanleyLiftmasterSears $13.99 Time Remaining: 24d 18h Buy It Now for only: $13.99 |
 371LM 3 pack liftmaster chamberlain sears craftsman 950D 953D remote OEM part $49.79 Time Remaining: 29d 4h 36m Buy It Now for only: $49.79 |
 LiftmasterChamberlainSears Craftsman 973LM Security + $19.85 Time Remaining: 12d 16h 39m Buy It Now for only: $19.85 |
 SEARS 13953648 SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.80 Time Remaining: 29d 7h 35m Buy It Now for only: $17.80 |
 Starting Capacitor 43 53 MFD 30B387 Liftmaster Sears Chamberlain $17.50 Time Remaining: 14d 7h 5m Buy It Now for only: $17.50 |
 61LM Liftmaster Chamberlain Sears Craftsman Opener $19.99 Time Remaining: 29d 6h 11m Buy It Now for only: $19.99 |
 971LM Liftmaster Chamberlain Sears Craftsman 950CB 953C $13.50 Time Remaining: 13d 21h 16m Buy It Now for only: $13.50 |
 Garage Door Opener Drive Gear Part Chamberlain Liftmaster Sears openers 2 PACK $11.95 Time Remaining: 1d 8h 49m Buy It Now for only: $11.95 |
 41A5034 Liftmaster Sears Opener Sensor Cells Photo Eyes $21.75 Time Remaining: 27d 3h 40m Buy It Now for only: $21.75 |
 SEARS 13953641 SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.80 Time Remaining: 29d 7h 10m Buy It Now for only: $17.80 |
 Liftmaster Chamberlain Sears Craftsman 972LM Security + $21.28 Time Remaining: 27d 18h 9m Buy It Now for only: $21.28 |
 Sears craftsman chamberlain drive gear set 41a2817 41c4220a with lubriplate $12.44 Time Remaining: 15d 16h 3m Buy It Now for only: $12.44 |
 Chamberlain LiftMaster Sears Craftsman Screw Drive Rack 81C168 $14.57 Time Remaining: 13d 14h 27m Buy It Now for only: $14.57 |
 974LM NEW LIFTMASTER SEARS CHAMBERLAIN 971LM 973LM $23.97 Time Remaining: 6d 7h 46m Buy It Now for only: $23.97 |
 971LM Liftmaster Chamberlain Sears Craftsman 950CB 953C $18.88 Time Remaining: 11d 5h 4m Buy It Now for only: $18.88 |
 SEARS 13953637SRT SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.80 Time Remaining: 29d 7h 8m Buy It Now for only: $17.80 |
 CLICKER CLK1 UNIVERSAL GARAGE DOOR REMOTE Wireless KEYPAD SEARS Chamberlain $24.99 Time Remaining: 6d 7h 36m Buy It Now for only: $31.99 |
 LIFTMASTER SEARS CHAMBERLAIN 373LM REMOTE BRAND NEW $20.97 Time Remaining: 23d 20h 59m Buy It Now for only: $20.97 |
 63LM LIFTMASTER SEARS CHAMBERLAIN GARAGE DOOR REMOTE $23.99 Time Remaining: 11d 5h 43m Buy It Now for only: $23.99 |
 972LM Liftmaster Chamberlain Sears Craftsman 952CB 953C $22.99 Time Remaining: 5d 22h 10m Buy It Now for only: $22.99 |
 971lm 950cb works on liftmaster sears chamberlain new $16.80 Time Remaining: 17d 9h 30m Buy It Now for only: $16.80 |
 Sears Craftsman Liftmaster Chamberlain Drive Gear Part 41A2817A 41C4220A $6.75 Time Remaining: 16d 6h 27m Buy It Now for only: $6.75 |
 SEARS 13953970SRT SAME AS 81LM WORKS LIFTMASTER SEARS CHAMBERLAIN 82LM 83LM NEW $17.80 Time Remaining: 29d 7h 50m Buy It Now for only: $17.80 |
 CHAMBERLAIN LIFTMASTER SEARS MOTOR STARTING CAPACITOR $12.95 Time Remaining: 13d 3h 43m Buy It Now for only: $12.95 |
 LIFTMASTER SEARS CHAMBERLAIN 41A4373A SAFETY BEAMS NEW $22.99 Time Remaining: 8d 3h 8m Buy It Now for only: $22.99 |
 Sears Craftsman Liftmaster Chamberlain Garage Door Opener Gear Lithium Grease $4.49 Time Remaining: 8d 16h 58m Buy It Now for only: $4.49 |
 LIFTMASTER SEARS CHAMBERLAIN 972LM REMOTE BRAND NEW $21.99 Time Remaining: 12d 7h 29m Buy It Now for only: $21.99 |
 2 Drive Gears for Garage Door Opener Fits Sears Liftmaster Chamberlain 41A2817 $11.95 Time Remaining: 2d 17h 25m Buy It Now for only: $11.95 |
 373lm 953d LIFTMASTER SEARS CHAMBERLAIN new fast ship $20.97 Time Remaining: 19d 22h 32m Buy It Now for only: $20.97 |
 LiftMaster Chamberlain SEARS Opener Door Bracket 41A5047 $8.00 Time Remaining: 14d 19h 16m Buy It Now for only: $8.00 |
 41C4398 Craftsman Chamberlain LiftMaster Sears RPM Sensor Board Garage Door $16.99 Time Remaining: 21h 37m Buy It Now for only: $16.99 |
 LiftMaster 375LM Universal Remote Transmitter Chamberlain Craftsman Sears 81LM $18.95 Time Remaining: 12d 2h 6m Buy It Now for only: $18.95 |
Sears Chamberlain
Historical Antecedents
In 1936 California began requiring corporations which were controlled or owned by the same interests to file a tax retrun combining the operations and net income of all the entities within the group. A formula was then applied to the net income to apportion the income to the operations located within California. Thus, California could levy their tax on the net income deemed to be earned by the business in California.
This system evolved from a similar method of taxation imposed in the late 1800's. When the railroads came out West the state sought to charge them property taxes, not just on the value of their track located within the sate, but also on their porperty located elsewhere. The state devised a method which involved determining the entire value of the company's property located everywhere and then applying a factor with the numerator representing the miles of track located within the sate and the denominator the total miles of track. This system worked so well it was expanded to include telegraph, telephone and express companies.
Various court cases upheld this approach to taxation. One of the early cases was a United States Supreme Court case, Adams Express Co. v. Ohio, 165 U.S. 194 (1897), which permitted the company to be valued as a unit because a common purpose existed for the entire property. In Fargo v. Harte, 193 U.S. 490 (1904), the Court defined the property permitted to be included in the formula specifying that any non-business property should not be included. The actual formula method was upheld by the Supreme Court in Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113 (1920).
California became the most aggressive state in using the unitary method of taxation. It was assisted by a major victory in the California Supreme Court, Butler Bros. v. McColgan, 17 C. 2d. 664 (1940); aff'd 315 U.S. 501 (1942), which established a test for determining whether a business is unitary. The test includes three items:
- Unity of ownership
- Unity of operations as evidenced by central purchasing, advertising, accounting and management decisions
- Unity of use in its centralized executive force and general system of operation.
If any of these are present, a unitary business exists and combined reporting is required.
A further significant case is Edison California Stores Inc., 30 C. 2d. 472 (1947), upholding the combined reporting as a reasonable method of determining the tax and also extended the method to apply to separate corporations operating in several states in interstate commerce but under common ownership, management and operations. The most recent case was the 1983 United States Supreme Court case, Container Corporation of America v. Franchise Tax Board, 103 S Ct 2933, upholding the constitutionality of the unitary method.
About the Author
Stephen Sears is a Certified Public Accountant (CPA) and an investment advisor with a Masters degree in Taxation. He has a Bachelor's degree in Business Administration. Mr. Sears has been the featured speaker at hundreds of seminars and has been intereviewed countless times on television and radio.
Chamberlain Garage Door Opener Safety Checks