| > Practitioner > Corporate Technical Bulletins |
2001-2002 Corporate Income Tax Technical Bulletins
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| Affiliated indebtedness, "see Borrowed capital" | |
| Allocation factors | H. |
| Allocation relief | I. |
| Appeal of tax assessment | VIII. A. |
| Appraised valuation of properties base | J. |
| Assessment procedure | VIII. A. |
| Bad check penalty | VIII. C. |
| Borrowed capital | G. |
| Capital stock, surplus, and undivided profits base | G. |
| Change of income year | K. |
| Corporations, general business | |
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A. |
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L. |
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A. |
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H. |
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A. |
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A. |
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F. |
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K. |
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F. |
| Corporations, utilities-see specific utility |
| Deferred income | G. |
| Dissolution-Foreign corporations see "Withdrawal" | A., II. R. |
| Domestic corporations-see "Corporations, general business" | |
| Dormant corporations-see "Corporations, general business & inactive" |
| Electronic funds transfer | A., IV. A. |
| Electric companies | B. |
| Exempt corporations: | |
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L. |
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L. |
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II. T. |
| Extension of time for filing return | II. Q. |
| Factors-see "Allocation factors" | |
| Failure to file return or pay tax | VIII. C. |
| Failure to furnish information | VIII. C. |
| Foreign corporations-see "Corporations, general business" | |
| Formula-see "Allocation factors" | |
| Fraud | VIII. C. |
| Hazardous waste facilities | G., I. |
| Holding companies | D., I. |
| Indebtedness defined | G. |
| Interest on tax due | II. Q. |
| International banking facility | G. |
| Investment in tangible properties base | I. |
| Leasehold improvements | I. |
| Limited liability company | L., II. T. |
| Mergers | K. |
| Multistate corporations | H. |
| Mutual burial associations | E. |
| Nature of taxes | A. |
| Non-profit corporations-see "Exempt corporations" |
| OSHA facilities mandated by, amortization | L |
| Payment of tax, general business corporations | F. |
| Payment of tax, utility and public service companies-see specific utility | |
| Payrolls factors-see "Allocation factors" | |
| Penalties | VIII. B. |
| Pollution abatement facilities | G., I. |
| Power companies | B. |
| Property factor-see "Allocation factors" | |
| Public service companies-see specific utility |
| Ratios-see "Allocation factors" | |
| Real estate investment trusts | G., L. |
| Recovery of tax assessed | VIII. A. |
| Recycling or resource recovering facilities | G., I. |
| Regulated investment companies | II. T. |
| Relief, allocation | H. |
| Real estate mortgage investment conduits | L., II. T. |
| Reports, when due, general business corporations | F. |
| Reports, when due, utility and public service companies-see specific utility |
| Sewer service facilities | G., I. |
| Sewerage companies | B. |
| Surplus, explanation of | F. |
| Suspension, penalty for exercise of corporation powers after suspension | II. S. |
| Taxable entities: | |
|
F. |
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E. |
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| Tangible property in appraised valuation base | J. |
| Tangible property tax base | I. |
| Tax rate, general business corporations | F. |
| Tax rate, utility and public service companies-see specific utility | |
| Tax Review Board | H., VIII. A. |
| Telephone companies | C. |
| Water companies | B. |
| Withdrawal-Domestic corporations see "Dissolution" | A., II. R. |
Income Tax
A B C
D E F G
H I J L
M N O P
R S T U
V W
| Additions to federal taxable income | C. |
| Affiliated corporations: | |
| Affiliated corporation, definition | N. |
| Consolidated return | N. |
| Limitation of deductions for transactions between | N. |
| Parent corporation, definition | N. |
| Subsidiary corporation, definition | N. |
| Transactions between closely examined | N. |
| Air pollution facilities, amortization | K. |
| Allocation and apportionment procedures | F. |
| Direct allocation of nonbusiness income | F. |
| Multistate business requirement | A. |
| Net economic loss deduction | M. |
| Net taxable income | A., C. |
| Procedure outlined | E. |
| Allocation of income, when required | II. A. |
| Allocation factors: | |
| Air or water transportation corporations | I. |
| Contractors | I. |
| Excluded corporations | I. |
| Motor carriers | I. |
| Payroll factor | I. |
| Property factor | I. |
| Railroad companies | I. |
| Revenue ton miles | I. |
| Sales factor | I. |
| Telegraph companies | I. |
| Telephone companies | I. |
| Vechicle miles | I. |
| Amortization: | |
| Air pollution abatement facilities | K. |
| Equipment mandated by OSHA | K. |
| Hazardous waste facilities | K. |
| Recycling facilities | K. |
| Sewer service facilites | K. |
| Water pollution abatement facilities | K. |
| Appeal of tax assessment | VIII. A. |
| Apportionment factors | I. |
| Assessments: | |
| Appeal to Tax Review Board | VIII. A. |
| Jeopardy assessment | VIII. A. |
| Procedure for filing objection to | VIII. A. |
| Procedure for proposing | VIII. A. |
| Recovery actions | VIII. A. |
| Statute of limitations | VIII. A. |
| Attribution of expense | E. |
-B-
| Bond premium amortization | L. |
| Taxable bonds | L. |
| Tax-exempt bonds | L. |
| Bus companies | I. |
| Business activity defined | A. |
| Business income defined | H. |
-C-
| Carry-over losses | M. |
| Certificate of dissolution | R. |
| Certificate of withdrawal | R. |
| Consolidated return | N. |
| Contributions | J. |
| Corporations, exempt | T. |
-D-
| Declaration of estimated income tax | IV. A. |
| Deductions from Federal taxable income | C. |
| Depreciation recapture | C. |
| Directly allocable nonbusiness income | F. |
| Dissolutions | R. |
| Dividend income | H. |
| "Doing business," definition | A. |
| Domestic corporations, filing requirements | A., P. |
| Domestic international sales corporations | V. |
| Due date of return | P. |
-E-
| Electronic funds transfer | VII. I. |
| Electric membership corporations, exemption | T. |
| Estimated income tax | IV. A. |
| Excluded corporation | I. |
| Exempt corporations | T. |
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T. |
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T. |
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T. |
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T. |
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T. |
| Extension of time for filing return | Q. |
-F-
| Failure to file return | VIII. C. |
| Failure to pay tax | VIII. C. |
| Failure to report federal changes | U., VIII. C. |
| Federal changes in net income | U. |
| Federal net income, use in state return | A., C. |
| Filing of returns | P. |
| Foreign corporations, filing requirements | A. |
| Foreign sales corporation | W. |
| Forms for filing returns | F. |
| Fraud | VIII. C. |
-G-
| Gains and losses: | |
| Capital loss carry-over | C. |
| Disposition of assets | C. |
| Government interest income | D. |
| Gross receipts factor | I. |
-H-
| Hazardous waste facilities, amortization | K. |
| Hearing on proposed assessment | VIII. A. |
-I-
| Inactive corporation, filing requirements | A. |
| Insurance companies, exemption | VII. O. |
| Interest income, allocation and apportionment | H. |
| Interest income, government obligations | D. |
| Interest income, tax exempt | D. |
| Interest on tax due | P. |
| International banking facility | C. |
-J-
| Jeopardy assessment | VIII. A. |
-L-
| Limited liability company | I. L., T. |
-M-
| Motor carriers | I. |
| Multistate business income | E. |
| Mutual associations | T. |
-N-
| Negligence | VIII. C. |
| Net economic loss carry-over | M. |
| Net taxable income | A., C. |
| Nonbusiness income defined | H. |
| Nondeductible expenses | E. |
| Non-profit organizations | T. |
-O-
| Objection to assessment | VIII. A. |
| OSHA, amortization of equipment mandated by | K. |
-P-
| Parent corporation | N. |
| Partnerships and corporate partner | O. |
| Payroll factor | I. |
| Penalties, civil | VIII. C. |
| Premiums, bond, amortization | L. |
| Property factor | I. |
-R-
| Railroad companies | I. |
| Real estate investment trusts | T. |
| Recovery of tax assessed | VIII. A. |
| Recycling facilites, amortization | K. |
| Reforestation expense | C. |
| Refund of overpayment of estimated tax | IV. A. |
| Regulated investment companies | T. |
| Reinstatements | S. |
| Real estate mortgage investment conduits | I. L., T. |
| Rental income: | |
| Resource recovering facilities, amortization | K. |
| Return, final, liquidated corporation | R. |
| Royalties and similar income | C., H. |
-S-
| Sales factor | I. |
| S corporations | X. |
| Sewer service facilities, amortization | K. |
| Statute of limitations for assessments | VIII. A. |
| Subsidiary corporation | N. |
| Suspensions | S. |
-T-
| Taxable bonds, amortization of premium | L. |
| Taxable in another state, definition | G. |
| Tax assessments | VIII. A. |
| Tax basis and rate | A. |
| Tax credit, federal, reduction in expense | C. |
| Tax credits: | |
| Business and Energy Tax Credits | III. C. |
| General Credits | III. A. |
| Historic Rehabiliation Credits | III. E. |
| Incentives for Recycling Facilities | III. D. |
| Quality Jobs and Business Expansion Credits | III. B. |
| Tax Review Board | I. H., F., VIII. A. |
| Telegraph companies | I. |
| Telephone companies | I. |
| Telephone membership corporations, exemption | T. |
-U-
| Underpayment of estimated tax | IV. A. |
| Unrelated business income, exempt corporations | T. |
| Unreported income on installment sales | C. |
-V-
| Vehicle miles factor | I. |
-W-
| Waste treatment facilities, amortization | K. |
| Water pollution facilities, amortization | K. |
| Willful attempt to evade or defeat tax | VIII. C. |
| Willful failure to file | VIII. C. |
| Willful failure to supply information | VIII. C. |
| Withdrawals | R. |
Excise Tax
| Piped natural gas excise tax | A. |
Privilege Tax
| General information | A. |
| Installment paper dealers | B. |
Insurance Premium Tax
| Companies exempt from tax | J. |
| Companies subject to tax | B. |
| Due dates of returns | H. |
| Electronic funds transfer | I. |
| General information | A. |
| Installment payments | G. |
| Retaliatory provisions | F. |
| Tax credits | L. |
| Tax rates and charges | E. |
| Types of tax and charges | D. |
