2005-2006 Corporate Income Tax Technical Bulletins

Index


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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