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Full-Text Articles in Law
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
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
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
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
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