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Multistate Corporate Income Tax Categories:

Accounting Periods and Methods
State Corporate Income Tax Accounting Periods
Allocation and Apportionment
Multistate Corporation Allocation And Apportionment
Alternative Minimum Tax
State Corporate Alternative Minimum Tax
Assessment and Collection
State Corporate Income Tax Collection
Audits and Protests
State Corporate Income Tax Audit
Business and Nonbusiness Income
State Corporate Business Income
Computing State Taxable Income
State Corporate Taxable Income
Consolidated and Combined Returns
State Corporate Combined Return
Credits
State Corporate Income Tax Credit
Deductions
State Corporate Income Tax Deduction
Depreciation
State Corporate Income Tax Depreciation
Exemptions
State Corporate Income Tax Exemption
Federal RAR
State Corporate Income Tax RAR
Federal and State Conformity
State Corporate Income Tax Conformity
Filing and Payments
State Corporate Income Tax Filing
Foreign Source Income
State Corporate Foreign Source Income
Limited Liability Companies
State LLC Income Tax
Mergers and Acquisitions
State Corporate Income Tax Mergers and Acquisitions
NOLs
State Corporate Income Tax NOL
Nexus and Doing Business
State Corporate Income Tax Nexus
Payroll Factor
Multistate Corporation Payroll Factor
Planning
State Corporate Income Tax Planning
Property Factor
Multistate Corporation Property Factor
S Corporations
State S Corporation Income Tax
Sales Factor
Multistate Corporation Sales Factor
Unitary Business Concept
State Corporate Income Tax Unitary Business

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Multistate Corporate Income Tax Links:

Individual State Tax Collections by Type of Tax Tax amounts collected by each states for sales tax, incomes taxes, property tax and many other taxes.
Total State Tax Collections by Type of Tax Proportion of tax collected by all states for sales tax, incomes taxes, property tax and other taxes since 1902.
AICPA State Corporate Tax Issues Practice Guide Developed by the AICPA State and Local Taxation Committee to inform practitioners about state corporate tax issues, such as nexus, multistate tax issues, and state net operating loss (NOL) issues. Should not be relied upon for a specific taxpayer; rather, the laws and policies of each state should be verified for application to specific returns.
Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298 (1994) Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential.
Colgate-Palmolive Company, v. Franchise Tax Board of California, 512 U.S. 298 (1994) California franchise tax. Cite as 512 U.S. 298, 114 S.Ct. 2268, 129 L.Ed.2d 244 (1994). Commerce and Due Process Clauses. Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential (speaking with one voice in international trade). See also Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298  (1994)
Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977) Four-prong Commerce Clause test: 1. sufficient nexus, 2. fairly apportioned tax, 3. no discrimination against interstate commerce, and 4. tax related to services provided by the State.
Corporate Income Tax Rates (Multistate) State Corporate Income Tax Rates, 2000-Present.

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