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. "
Main Author: | |
---|---|
Corporate Author: | |
Format: | Unknown |
Language: | English |
Published: |
Arlington, VA :
Tax Management,
[c2001]-
|
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