> Practitioner
> Corporate Technical Bulletins
2006 Technical Bulletins Supplement
Table of Contents
I.
Franchise Tax
A.
General Information
B.
Electric Power, Water and Sewerage Companies
C.
Holding Companies
E.
General Business Corporations
F.
Capital Stock, Surplus and Undivided Profits Base
J.
Corporate Members of LLCs
L.
Corporations Conditionally or Partially Exempt
II. Corporate Income Tax
C.
Computation of Net Income
D.
Interest Income on Government Obligations
J.
Deduction of Contributions
P.
Filing of Returns and Payment of Taxes
U.
Reporting Federal Changes
W.
S Corporations
X.
Qualified Subchapter S Subsidiaries
III. Tax Credits
A.
General Tax Credits
B.
Quality Jobs and Business Expansion Credits
C.
Business and Energy Tax Credits
E.
Historic Rehabilitation Tax Credits
I.
Credit for Mill Rehabilitation
V. Excise Tax
A.
Tobacco Products Excise Tax
C.
Piped Natural Gas Excise Tax
VI. Privilege Tax
D.
Amusements – Certain Exhibitions, Performances, and Entertainment Exempt
VII. Insurance Premium Tax
E.
Tax Rates and Charges
F.
Retaliatory Provisions
K.
Tax Credits
VIII. General Administration
C.
Penalties and Interest
