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
** The technical bulletins are in Adobe PDF format. Click here for
PDF help information.**
S
SACRAMENTAL WINE
Alcoholic beverages
Refund for tax paid on wine (105-113.87) ……………………………… V.B.10.
SALES
Cigarettes and tobacco products
Tobacco products tax
Recordkeeping requirements (105-113.40) ……………….………….. V.A.30.
SAVINGS AND LOAN ASSOCIATIONS
Corporate income tax
Credit for supervisory fees (105-130.43) ……………………………… III.A.10.
Fees
Supervisory fees
Tax credit (105-130.43) ……………………………………………... III.A.10.
Privilege taxes
Installment paper dealers
Exemption of banks, etc. (105-83(d)) ………………………………… VI.G.5.
Loan agency taxation
Exemption of banks, etc. (105-88(b))…………………………………. VI.G.5.
S CORPORATIONS
See CORPORATE INCOME TAX
SEWERAGE COMPANIES
Franchise or privilege tax
Payment, return, report (105-116(b)) ……………………………………….. I.B.
SHOWS
Amusement taxes
Imposition of tax (105-37.1(a)) …………………………………………… VI.B.
SOLAR ENERGY EQUIPMENT MANUFACTURING FACILITY
Corporate income tax credit, construction (105-130.28) ………………. III.A.4.
SPORTS EVENTS
Amusement taxes
Imposition of tax (105-37.1(a)) …………………………………………… VI.B.
STATUTE OF LIMITATIONS
Tax incentives for new and expanding business
Claiming credit (105-129.5(d)) ………………………………………… III.B.3.i.
SUBCHAPTER S CORPORATIONS
See CORPORATE INCOME TAX
A B C D E F G H I J L M N O P R S T V W

|