SBE Issues Written Decision in Second MIC Case

Micheli, Chris
September 2002
Journal of State Taxation;Fall2002, Vol. 21 Issue 2, p94
Academic Journal
Explores the written decisions issued by the California State Board of Equalization (SBE) regarding the second taxpayer appeal involving the manufacturers' investment credit. Arguments by taxpayers and by the Franchise Tax Board; SBE hearing highlights.


Related Articles

  • Current deductions for environmental cleanup. Stevens, Michael G. // Practical Accountant;Aug94, Vol. 27 Issue 8, p32 

    Reports that the IRS is reversing a position it took in TAM 9315004 and is allowing a current deduction for certain costs incurred to clean up land and treat and monitor groundwater that a manufacturer has contaminated with hazardous wastes from its manufacturing business. Shift in policy;...

  • Calif. tax bill falters.  // Electronic News;8/23/93, Vol. 39 Issue 1977, p7 

    Reports on a bill that would exempt manufacturing equipment from California's six percent sales tax. State Senate committee's approval of the bill, 4-2; Failure to get the bill on the Senate floor for not gathering the required number of five `yes' votes; Bill's industry opponents' claim of...

  • A STIMULATING IDEA. Jusko, Jill // Industry Week/IW;03/05/2001, Vol. 250 Issue 3, p12 

    Provides information on the report `Manufacturing, Taxes and the Longest Economic Expansion in Modern U.S. History.' Comparison of tax burdens on manufacturing with other sectors of the United States economy; Recommendations for tax relief in the manufacturing industry.

  • CALENDARIO DEL CONTRIBUYENTE.  // Revista Contable;jun2013, Issue 12, p125 

    No abstract available.

  • California's MIC Regulations and FTB Taxpayer Guidance on Claiming the MIC- Part I. Micheli, Chris // Journal of State Taxation;Fall2002, Vol. 21 Issue 2, p41 

    Part I. Provides an overview of the development and adoption of the regulations that implement California's manufacturers' investment credit (MIC). Background of MIC statute; Documents contained in the Franchise Tax Board (FTB); Published guidelines to taxpayers on claiming the MIC.

  • Inventory tax's future remains in limbo. King, Mason // Indianapolis Business Journal;07/05/99, Vol. 20 Issue 16, p15A 

    Discusses the impact of the imposition of the inventory tax on the manufacturing and distribution industry in the state of Indiana. Proposed amendments to the tax law; Tax commissioner's plans to hold hearings on the proposed amendments; Opposition' claims that elimination of the tax would...

  • The Determinants of Financial structure in United States and Japanese Manufacturing Corporations. Meric, Ilhan; Meric, Gulser // American Business Review;Jun92, Vol. 10 Issue 2, p47 

    Examines the relationship between the financial structure and operating characteristics of manufacturing firms in Japan and the United States. Impact of operating leverage and business risk on financial structure; Determinants of financial structure; Effects of taxation on the liquidity...

  • Manufacturing outlook improves in P.R. Trinidad, Pablo J. // Caribbean Business;8/12/1993, Vol. 21 Issue 32, p12 

    Reports on the joint House-Senate Conference Committee's approval of a plan concerning Section 936 of the Internal Revenue Code. Replacement of 100 percent federal tax exemption with a 60 percent income-based tax credit or an alternate 95 percent wage-based credit; Effects on companies in...

  • Made-wine drinks tax hike. Britner, Lucy // Harpers Wine & Spirit;3/15/2013, Issue 100, p8 

    The article presents information on HMRC that has updated its guidance in the case of taxation of fermented beverages that taste, smell and are marketed as spirits-based products in Great Britain. It informs that the guidance brings Great Britain tax rules in line with changes to written...


Read the Article


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

Try another library?
Sign out of this library

Other Topics