2005-2006 Corporate Income Tax Technical Bulletins

Index

A B C D E F G H I J L M N O P R S T V W

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H

HEALING ARTS PROFESSIONALS

Licenses

   Statewide license for privilege to practice (105-41) ……………. VI.E.1., VI.E.2.

 

HEARINGS

Appeals

   Tax review board

      Administrative review (105-241.2(b)(b1)) ………………………...   VIII.A.4.b.

         Decisions (105-241.2(b2)) ………………………………………   VIII.A.3.b.

 

HISTORICAL DRAMAS

Amusement tax exemptions (105-40) ………………………………………   VI.D.

 

HISTORIC REHABILITATION TAX CREDITS

Corporate income tax

   Credit against income tax (105-129.37(a)) ………….……………………..   III.E.

Forfeiture of credit

   Change in ownership (105-129.37(d)) ………………………………… III.E.2.d.

      Exceptions to forfeiture for change in ownership (105-129.37(e)) …. III.E.2.e.

   Liability (105-129.37(f)) ………………………………………………..   III.E.2.f.

   Recapture of federal credit (105-129.37(c))…………………………….   III.E.2.c.

Income producing structures

   Allocation of credit among multiple owners (105-129.35(b)) …………   III.E.2.b.

   Definitions (105-129.35(c)) …………………………………………… III.E.2.b.

Installment taking of credit (105-129.37(b)) …………………………..   III.E.1.b.

Nonincome producing structures (105-129.36(a)) ………………………. III.E.3.

  

HOLDING COMPANIES

Franchises (105-120.2)

   Defined (105-120.2(c)) ……………………………………………………   I.C.1.

   Limitation of tax amount (105-120.2(a)(b1),

      105-120.2(a)(2))……………………………………………    I.C.2., I.H.9., I.I.2.

   Reports (105-120.2(a)) …………………………………………………….   I.C.2.

 

HOSPITALS

Article 65 corporations

   Gross premiums tax (105-228.5) ………………………………………….   VII.B.

 

HYDROELECTRIC GENERATOR MANUFACTURING FACILITY

Corporate income tax credit, construction (105-130.28) ……………….   III.A.4.

 


A B C D E F G H I J L M N O P R S T V W