Tax management multistate tax portfolios ; 2200-2nd.
" ... discusses the overall structure and significant issues with respect to the New York State franchise tax on general business corporations, and the New York City general corporation tax for tax years beginning before 2015."
Published: Washington, D.C., 1998-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction and brief history Corporations subject to taxation Jurisdiction to tax Tax on entire net income base Description of the tax base Tax on entire net income base Modifications related to subsidiary capital Entire net income Other significant modifications Net operating loss carryovers Investment income and capital Business capital and income and the business allocation percentage Alternative tax bases New York treatment of S corporations Tax credits New York state Tax credits New York City Combined returns Administration Working papers.
Digital File Characteristics
Source of Description
Title from title screen (viewed Mar. 26, 2013).