U. S. Master Multistate Corporate Tax GuideCCH's 2007 U.S. Master Multitstate Corporate Tax Guide is a desktop reference containing concise explanations on major corporate tax issues for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Single Business Tax) at least partially measured by income. |
Contents
HIGHLIGHTS OF 2005 and 2006 CORPORATE INCOME | 9 |
STATE CONTACTS | 55 |
440 | 62 |
Payroll Factor Rules | 189 |
Return Due Dates | 197 |
Sales Factor Rules | 209 |
States Utilizing Multistate | 215 |
Taxability of Bond Interest | 223 |
Allocation and Apportionment 208 | 235 |
632 | 273 |
Formula Apportionment of Business | 327 |
Delaware | 433 |
Combined Reporting | 670 |
Net Operating Losses | 1335 |
Tax Credits | 1598 |
Returns and Payment of | 1665 |
Other editions - View all
Common terms and phrases
35 ILCS adjusted gross income affiliated group Ala Code Sec Alabama Alaska allocated alternative minimum tax apply apportioned Arizona Arkansas assessment biodiesel business income capital carried forward carryback carryover claim Code of Iowa computing Conforms consolidated return corporate income tax corporation's costs credit allowed Credit amount credit equal December 31 deduction Department of Revenue dividends due date election eligible employees enterprise zone entity estimated tax exceed exempt facility federal income tax federal taxable income franchise tax gross income gross receipts Hawaii HRS Sec included income tax return Indiana interest investment IRC Sec ITA Sec Kentucky Louisiana minimum tax net income nonbusiness income operating loss paid partnership payment payroll factor penalty property factor provisions qualified refund RSM Sec RTC Sec rules sales factor tangible personal property tax credit tax due taxpayer trade or business UDITPA underpayment unused credit Yes Yes