Justices strike down Alabama franchise tax
- STATE AND LOCAL TAXATION. Rebhun, Brian J. // CPA Journal;May2001, Vol. 71 Issue 5, p72
Focuses on the changes made in franchise taxation for utility companies in New York State. Changes in tax return filing; Combined report filing; Adjustments to entire net income depending on the corporation's prior classification; Tips on filing tax returns.
- The Ohio Commercial Activity Tax. Ertmer, Brian; Sash, Robert // Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p13
The article discusses Ohio Commercial Activity Tax(CAT) from Ohio Revised Code ï¿½5751. CAT eliminates tangible personal property tax and phased-out corporate franchise tax of those entity subject to it. Ohio CAT is tax imposed from doing business in Ohio State which is based on nexus...
- A Few Quick Answers About the Texas Franchise (Margin) Tax. Seay, Michael; Martens, Jimmy // Journal of State Taxation;Mar/Apr2010, Vol. 28 Issue 3, p29
The article presents questions and answers about the Texas Franchise (Margin) Tax, including the types of companies that must pay the tax, the method of its calculation, and the conditions to be considered as a wholesaler or retailer.
- Preparing to sell your business? New Jersey, New York,... Newman, Samuel; Fineman, Marshall L. // CPA Journal;June97, Vol. 67 Issue 6, p67
Deals with how certain are tax advisors and tax return preparers about the required procedures that are applicable for New Jersey franchise and New Jersey individual income tax purposes. Law of New Jersey on carry backs of losses for New Jersey franchise tax purposes; Instructions for New...
- New FTB policies reflect a more accommodating approach. Woodford, John R. // Outlook;Winter98, Vol. 65 Issue 4, p38
Focuses on the Franchise Tax Board's plan of loosening its policies on installment agreements and offers in compromise regulations. FTB's aim of being more responsive to taxpayers' needs; Replacement of the old payment arrangements.
- Comptroller Susan Combs Nominates Panelists to Review Effects of Revised Franchise Tax. // Bulverde Standard (Canyon Lake, TX);4/9/2008, Vol. 24 Issue 15, p14
The article reports that Texas Comptroller Susan Combs has nominated the panelists to review the effects of revised franchise tax in Texas.
- MONEY. // Bulverde Standard (Canyon Lake, TX);4/16/2008, Vol. 24 Issue 16, p9
The article reports that Texas Comptroller Susan Combs has nominated several panelists to review the effects of the revised Franchise Tax.
- Estate Tax and Liquidity Planning for Franchise Owners. Chazan, Michael J. // Franchising World;Jul/Aug94, Vol. 26 Issue 4, p43
Presents information on estate tax and liquidity planning for franchise owners. Options; Importance; Assets and objectives; Agreement terms.
- Texas governor signs Franchise Tax Bill. // Tri-State Automotive Report;Jul2013, Vol. 24 Issue 10, p5
The article reports on the passage of the Franchise Tax legislation in Texas in 2013.