Liquidating distribution two years

liquidating distribution two years-26
Tax credit for research and experimental expenditures. Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.

Tax credit for research and experimental expenditures. Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.

Tax is on franchise; after bank in hands of receiver, neither bank nor receiver liable for tax assessed after receiver's appointment.

Appointment, before day tax laid, of temporary receiver is sufficient to remove liability for tax. Exemption of funds invested in certain corporations continues when corporation consolidates.

Claim of state against trust company in receivership for tax on corporate stock is payable only from assets remaining after payment of creditors. Annotations to former tax on savings deposits: As to deduction of securities of the United States exempt from taxation, see 32 C.

Trust company liable for tax on franchise assessed before inception of receivership; previous temporary order of bank commissioner did not completely deprive it of benefits of franchise.

Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment.

Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.

Annotations to present corporation business tax: Privilege of doing business in corporate capacity may properly be taxed by including in net income otherwise tax-exempt interest income.

Effective date of subsection (7) of section 12-214.

History of provision permitting deduction for real estate.

Whether real estate represents capital investment question of fact; corporation book entries not conclusive.

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