1999-2000 Corporate Income Tax Technical Bulletins

Alphabetical Index

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

-A-

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

-B-

Bond premium amortization M

Taxable bonds

M

Tax-exempt bonds

M
Bus companies J
Business activity defined A
Business income defined I

-C-

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

-D-

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

-E-
Electric membership corporations, exemption U
Excluded corporation J
Exempt corporations U

Limited liability company

U

Real estate investment trusts

U

Real estate mortgage investment conduits

U

Regulated investment companies

U

Unrelated income

U
Extension of time for filing return Q

-F-

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

-G-

Gains and losses:  

Capital loss carry-over

C

Disposition of assets

C
Government interest income E
Gross receipts factor J

-H-


Hazardous waste facilities, amortization L

-I-


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


-L-


Limited liability company U

-M-


Motor carriers J
Multistate business income G
Mutual associations U

-N-


Net economic loss carry-over N
Net taxable income A, D
Nonbusiness income defined I
Nondeductible expenses F
Non-profit organizations U

-O-


OSHA facilities mandated by, amortization L

-P-

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

-R-

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

-S-


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

-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

-U-


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

-V-


Vehicle miles factor J

-W-
Waste treatment facilities, amortization L
Water pollution facilities, amortization L
Withdrawals S