State Tax Implications of Deferred Taxes-Ohio Franchise Tax Refund Opportunities

Bauman, Christine Czekai
April 2000
Journal of State Taxation;Spring2000, Vol. 18 Issue 4, p1
Academic Journal
Examines the development of accounting for income taxes in Ohio. Net worth for Ohio franchise tax purposes with a deferred income tax debit balance; Deductible amounts for tax loss carryforwards; Four possible sources taxable income.


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