Law Commons^™

Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling

Taxation & Traynor

No abstract provided.

Proposed Amendment To Section 32, Roger J. Traynor

Taxation & Traynor

No abstract provided.

Analysis Of The Bank And Corporation Franchise Tax Act, Part Two Of Two, Roger J. Traynor, Frank M. Keesling

Taxation & Traynor

Contents:

The Real Estate Tax Offset is Probably Invalid and Should be Abolished

The Personal Property Tax Offset Should be Abolished

The Present Definition of “Doing Business” is Unsatisfactory

Are Holding Companies Taxable Under the Act?

Are Holding Companies Business Corporations?

Are Nonprofit Corporations Taxable Under the Act?

Stock Dividends; Subscription Rights

Why Discriminate Against Oil Wells?

Corporations Whose First Taxable Year is a Period of Less Than Twelve Months Not Properly Provided For

Consolidated Returns Provision Ambiguous and Probably Invalid

Consolidated Returns Provision Probably Invalid as Applied to National Banks

Section 19

Section 21

Franchise Tax Commissioner Is Without …

Analysis Of The Bank And Corporation Franchise Tax Act, Part One Of Two, Roger J. Traynor, Frank M. Keesling

Taxation & Traynor

Contents:

History of State Taxation of Banks and Corporations

Property Tax Offset

Adjustment of Bank Tax Rate

Validity of Proposed Bank Tax

Adjustment of Tax for Fiscal Year Corporations

Massachusetts or Business Trusts

Corporations Taxable Under Act

Exclusions from Gross Income

Deductions From Gross Income

Change of Accounting Period

Commencing Corporations, Corporate Reorganizations, Dissolutions,Withdrawals, Cessation of Business

Consolidated Returns

Basis for Determining Gain or Loss

Basis Where Entire Gain or Loss not Recognized

Installment Payments

Deficiency Assessments

Computation of Offsets

Refunds

Lien of Tax

Recovery of Overpayments

The Nature Of Income Tax, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.