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North Carolina corporate income and franchise taxes

Author: Jasper L Cummings; Tax Management Inc.
Publisher: Washington, D.C. : Tax Management Inc., ©2000-
Series: Tax management portfolios, 2250.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... examines a wide range of issues dealing with the taxation of corporations in North Carolina. The portfolio analyzes the method of computing state taxable income, the proper allocation and apportionment of business and nonbusiness income, and the special nexus problems encountered by taxpayers."
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Jasper L Cummings; Tax Management Inc.
OCLC Number: 45687445
Notes: Published: Arlington, Va., 2007-2016.
Description: 1 v. (loose-leaf) : forms ; 28 cm.
Contents: Detailed analysis. Introduction and overview of Nexus --
Procedure for computing state net income subject to tax --
overview --
Adjustments to federal taxable income --
"Unitary" taxation --
Allocation and apportionment: business v. nonbusiness income --
Business income apportionment rules for corporations taxable both in-state and out-of-state --
Allocation of nonbusiness income --
Altermative apportionment --
Assessment procedure --
The franchise tax --
Table of worksheets.
Series Title: Tax management portfolios, 2250.
Responsibility: by Jasper L. Cummings, Jr.

Abstract:

" ... examines a wide range of issues dealing with the taxation of corporations in North Carolina. The portfolio analyzes the method of computing state taxable income, the proper allocation and apportionment of business and nonbusiness income, and the special nexus problems encountered by taxpayers."

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