Affiliated indebtedness, "see Borrowed capital"
Allocation factors	H
Allocation relief	I
Appeal of tax assessment	J
Appraised valuation of properties base	K

Borrowed capital	H
Bus companies, street transportation	E

Capital stock, surplus, and undivided profits base	H
Change of income year	L
Corporations, general business:
Defined	A
Exempt	M
Inactive	A
Multistate	I
Nature of taxes	A
Period covered by annual return	A
Tax basis	G
Tax credit	L
Tax rate	G
Corporations, utilities-see specific utility

Deferred income	H
Dissolution-Foreign corporations see "Withdrawal"	A
Domestic corporations-see "Corporations, general business"
Dormant corporations-see "Corporations, general business & inactive"

Electronic funds transfer	A
Electric companies	B
Exempt corporations:
Conditional or partial exemption	M
Full exemption	M

Factors-see "Allocation factors"
Foreign corporations-see “Corporations, general business”
Formula-see "Allocation factors"

Hazardous waste facilities	J
Holding companies	H, K

Indebtedness:
Defined	J
International banking facility	H
Investment in tangible properties base	J

Leasehold improvements	J
Limited liability company	M

Mergers	L
Multistate corporations	I
Mutual burial associations	F

Nature of taxes	A
Non-profit corporations-see "Exempt corporations"

Payment of tax, general business corporations	G
Payment of tax, utility and public service companies-see specific utility
Payrolls factors-see "Allocation factors"
Pollution abatement facilities	H, J
Power companies	B
Property factor-see "Allocation factors"
Public service companies-see specific utility

Ratios-see "Allocation factors"
Real estate investment trusts	H, M
Recycling or resource recovering facilities	H, K
Regulated investment companies	H, M
Relief, allocation	I
Real estate mortgage investment conduits	M
Reports, when due, general business corporations	G
Reports, when due, utility and public service companies- see specific utility

Sewer service facilities	H, J
Sewerage companies	B
Street transportation companies	E
Surplus, explanation of	H

Taxable entities:
General business corporation	G
Mutual burial associations	F
Utilities and public service companies-see specific utility
Tangible property in appraised valuation base	K
Tangible property tax base	J
Tax rate, general business corporations	G
Tax rate, utility and public service companies-see specific utility
Tax Review Board	I
Telegraph companies	C
Telephone companies	D