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. "
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| Corporate Author: | |
| Format: | Unknown |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[c2001]-
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| Series: | Tax management multistate tax portfolios ;
1940 |
| Subjects: |
Table of Contents:
- 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