Field help (SFIVFOOBRD) 

It is possible to breakdown a footer into a sub-group of footers.
Different tax rates must be defined for each of the elements of the sub-goup. Upon setup of the sub-group elements, the footer number that they represent must be specified. The Tax rule of an invoicing element that is subject to being split must be Distribution.
Example
If a commercial discount must be distributed by principal tax, as many receipt elements as principal taxes must be created.