New York State and city corporation income taxes for tax years before 2015 / Russell W. Banigan, Deloitte Tax, LLP, New York, NY.
1998
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Items
Details
Author
Title
New York State and city corporation income taxes for tax years before 2015 / Russell W. Banigan, Deloitte Tax, LLP, New York, NY.
Former Title
New York state and city corporation income taxes <mar. 26, 2013>
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1998]-
Publication Coverage
Ceased publication.
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 2200-2nd.
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.
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.
Summary
" ... 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."
Note
Published: Washington, D.C., 1998-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Mar. 26, 2013).
Location
www
Available in Other Form
Print version: Banigan, Russell W. New York state and city corporation income taxes. Arlington VA : Tax Management Inc., ©2012-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in