TITLE

Current Corporate Income Tax Development--Midwest Region

AUTHOR(S)
Graf, Marge; Kruit, James; Long, Lisa
PUB. DATE
January 2002
SOURCE
Journal of State Taxation;Winter2002, Vol. 20 Issue 3, p72
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the developments in the corporate income tax in the U.S. Corporate filing options; Concept of nexus; Three-factor apportionment formula for business income; Changes with respect to the use of limited liabilities company.
ACCESSION #
6968904

 

Related Articles

  • Taxation of Limited Liability Companies. Karns, Jack E. // Journal of State Taxation;Winter2002, Vol. 20 Issue 3, p1 

    Explores the taxation issues that affect limited liability companies (LLC) at the state and federal levels in the U.S. Application of state franchise and entity taxes, especially when the LLC is classified as a partnership; Withholding of income tax on a nonresident's distributive share of...

  • Tax Audit Procedures/MTC Member.  // Journal of State Taxation;Winter2002, Vol. 20 Issue 3, p99 

    List procedures in auditing of corporate income tax in the U.S. Use of statistical sampling; Assessment of taxpayers for costs incurred in conducting out-of-state audit; Auditing of sales and use taxes.

  • 'Horrible Fiscal Year' Sees States' 2Q Revenues Plunge 11%. Vadum, Matthew // Bond Buyer;8/8/2002, Vol. 341 Issue 31445, p4 

    Reports the reduction in the tax revenues for the second quarter of 2002 in the U.S. Percentage of the reduced revenue; State personal income tax collections; Corporate income tax revenues.

  • THE AMERICAN LAW INSTITUTE SUBCHAPTER C STUDY: ACQUISITIONS AND DISTRIBUTIONS. Beghe, Renato // Tax Lawyer;Spring80, Vol. 33 Issue 3, p743 

    Evaluates the income tax problems of corporations and shareholders in the United States. Discussions on double taxation of corporate earnings; Revision of tax laws on for acquisitions and distributions; proposals in the reduction of inflation-created gains.

  • Proposed rules would revise intercompany transactions system.  // Practical Accountant;Jun94, Vol. 27 Issue 6, p18 

    Reports that the IRS has issued proposed regulations (CO-11-91) that would effect a broad range of revisions to the consolidated return regs' intercompany transaction system.

  • Total Corporate Taxation: 'Hidden,' Above--the--Line, Non--Income Taxes. Christensen, Kevin; Cline, Robert; Neubig, Tom // National Tax Journal;Sep2001, Vol. 54 Issue 3, p495 

    Focuses on the total corporate taxation in the United States. Role of corporations in the tax system; Discussion on the tax policy, administration, planning and compliance issues related to non-income corporate taxes; Composition of income and non-income business taxes.

  • The Second-Generation Limited Liability Company. Elwood, William E. // Tax Executive;Sep/Oct98, Vol. 50 Issue 5, p366 

    Examines the regulations that triggered the formation of the second generation of limited liability companies (LLC). Factors that contributed to liability's popularity and rapid acceptance; Discussion on the first-generation LLC; Overview of the second-generation regulations.

  • New identity. Evanson, David R. // Entrepreneur;Apr96, Vol. 24 Issue 4, p60 

    Presents information on the taxation of limited liability companies (LLCs). Background information on LLCs; Definition of a LLC; Reasons for forming LLCs; Taxation of C corporations; Basic characteristics of LLCs.

  • Current Corporate Income Tax Developments: Northeast Region. Ruzicka, Kathleen Ann Y.; Hauser-Frenn, Leslie M.; Janik, Susan A.; Fischer, Scott Thomas // Journal of State Taxation;Winter2000, Vol. 18 Issue 3, p44 

    Discusses the developments in corporate income tax in the U.S. Licensing of intangible assets; Group filing options; Use of three-factor apportionment formula; Changes in the definition of dock sales and throwback sales.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics