Additions to Federal taxable income	D
Affiliated corporations:
Affiliated corporation, definition	O
Consolidated return	O
Limitation of deductions for transactions between	O
Parent corporation, definition	O
Subsidiary corporation, definition	O
Transactions between closely examined	O
Air pollution facilities, amortization	M
Allocation and apportionment procedures	G
Direct allocation of nonbusiness income	G
Multistate business requirement	A
Net economic loss deduction	N
Net taxable income	A, D
Procedure outlined	G
Allocation of income, when required	A
Allocation factors:
Air or Water Transportation Corporations	J
Contractors	J
Excluded corporation	J
Motor carriers	J
Payrolls factor	J
Property factor	J
Railroad companies	J
Revenue ton miles	J
Sales factor	J
Telegraph companies	J
Telephone companies	J
Vehicle miles	J
Amortization:
Air pollution abatement facilities	L
Hazardous waste facilities	L
OSHA, equipment mandated by	L
Recycling facilities	L
Sewer service facilities	L
Water pollution abatement facilities	L
Apportionment factors	J
Attribution of Expense	F

 

Bond premium amortization	M
Taxable bonds	M
Tax-exempt bonds	M
Bus companies	J
Business activity defined	A
Business income defined	I

 

Carry-over losses	N
Certificate of dissolution	S
Certificate of withdrawal	S
Consolidated return	O
Contributions	K
Corporations, exempt	U

 

Deductions from Federal taxable income	D
Depreciation recapture	D
Directly allocable nonbusiness income	G
Dissolutions	S
Dividend income	I
"Doing business," definition	A
Domestic corporations, filing requirements	A, Q
Domestic international sales corporations	W
Due date of return	Q

 

Failure to report Federal changes	V
Federal changes in net income	V
Federal net income, use in State return	A, D
Filing of returns	Q
Foreign corporations, filing requirements	A
Foreign sales corporation	X
Forms for filing returns	A

 

Gains and losses:
Capital loss carry-over	C
Disposition of assets	C
Government interest income	E
Gross receipts factor	J

Hazardous waste facilities, amortization

L

Inactive corporation, filing requirements	A
Interest income, allocation and appointment	I
Interest income, government obligations	E
Interest income, tax-exempt	D
Interest on tax due	Q
International banking facility	D

Limited liability company

U

Motor carriers	J
Multistate business income	G
Mutual associations	U

 

Parent corporation	O
Partnerships and corporate partner	P
Payrolls factor	J
Premiums, bond, amortization	M
Property factor	J

 

Railroad companies	J
Real estate investment trusts	U
Recycling facilities, amortization	L
Reforestation expense	D
Regulated investment companies	U
Reinstatements	T
Real estate mortgage investment conduits	P, U
Rental income:
Resource recovering facilities, amortization	L
Return, final, liquidated corporation	S
Royalties and similar income	I

Sales factor	J
S corporations	Y
Sewer service facilities, amortization	L
Subsidiary corporation	O
Suspensions	T

Taxable bonds, amortization of premium	M
Taxable in another state, definition	H
Tax basis and rate	A
Tax credit, federal, reduction in expense	D
Tax credits:
General Credits	B
Business targeted credits and incentives	C
Tax Review Board	G
Telegraph companies	J
Telephone companies	J
Telephone membership corporations, exemption	U

Unrelated business income, exempt corporations	U
Unreported income on installment sales	D

Vehicle miles factor

J