California water's-edge election for unitary reporting /

"... covers the complex laws permitting California unitary corporate franchise and income taxpayers to elect to use a water's-edge combination reporting method. "

Bibliographic Details
Main Author: Garvey, Joanne M
Corporate Author: Tax Management Inc
Format: Unknown
Language:English
Published: Arlington, VA : Tax Management, [c2001]-
Series:Tax management multistate tax portfolios ; 1940
Subjects:
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100 1 |a Garvey, Joanne M 
245 1 0 |a California water's-edge election for unitary reporting /  |c by Joanne M. Garvey 
260 |a Arlington, VA :  |b Tax Management,  |c [c2001]- 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
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490 1 |a State portfolios ;  |v 1940 
500 |a Published: Washington, D.C., 2001-2007 
500 |a Title from title screen (viewed Oct. 4, 2007) 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Introduction -- Who may elect: the qualified taxpayer -- Composition of the water's-edge group -- The election -- Election fee: pre-1994 -- Domestic disclosure spreadsheet: pre-1994 -- Deduction for qualifying dividends -- Offset of interest expense incurred for foreigh investment -- Intercompany eliminations -- Examination of water's-edge returns -- Penalties for failure to maintain or supply information or documents -- Planning considerations -- Working papers 
520 |a "... covers the complex laws permitting California unitary corporate franchise and income taxpayers to elect to use a water's-edge combination reporting method. " 
530 |a Issued also in print 
538 |a Mode of access: World Wide Web 
650 0 |a Corporations  |x Taxation  |z California  |0 http://id.loc.gov/authorities/names/n79041717 
650 0 |a Income tax  |z California  |0 http://id.loc.gov/authorities/names/n79041717 
650 0 |a Tax returns  |z California  |0 http://id.loc.gov/authorities/names/n79041717 
655 7 |a Electronic books  |2 lcgft 
710 2 |a Tax Management Inc 
776 1 |a Garvey, Joanne M  |t California water's-edge election for unitary reporting.  |d Washington, D.C. : Tax Management Inc., c2001-  |w (OCoLC)48048423 
830 0 |a Tax management multistate tax portfolios ;  |v 1940 
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