Yahoo Web Search

Sign In

Search results

  1. www.thetaxadviser.com › issues › 2008Texas Comptroller Provides Rules on the Texas Franchise Tax

    Unitary Groups. Taxable entities that are part of an affiliated group engaged in a unitary business are required to file a combined report (TX Tax Code §§171.0001 and 171.1014).

  2. www.thetaxadviser.com › issues › 2010The Recent Growth of Mandatory Unitary Combined Reporting

    A West Virginia combined group is required to file on a water’s-edge basis, unless the group elects to file on a worldwide combined basis (WV Code §§11-2413f(a), (b)). The worldwide election must be made on a timely filed, original return by every member of the unitary business subject to tax (WV Code §11-24-13f(b) (1)).

  3. People also ask

  4. comptroller.texas.gov › taxes › publicationsFranchise Tax Overview - Texas Comptroller of Public Accounts

    Combined Reporting. Taxable entities that are part of an affiliated group engaged in a unitary business must file a combined group report. Members of a combined group must use the same method to compute margin. See Tax Code Section 171.1014 and Rule 3.590 for more information on combined reporting.

  5. comptroller.texas.gov › franchise › faqFranchise Tax Frequently Asked Questions

    Group Z will file a combined report on May 15, 2014, based on the period Jan. 1, 2013, through Dec. 31. 2013, and will include Corporation A's data for the period Oct. 1, 2013, through Dec. 31, 2013. If a member of a combined group is required to pay by electronic funds transfer, does the combined group have to pay by electronic funds transfer?

  6. www.alvarezandmarsal.com › insights › foreignForeign Affiliates and Combined Reporting | Alvarez & Marsal ...

    Nov 11, 2010 · For example, a foreign entity that does not have a physical presence in the U.S. but that owns a wholly owned subsidiary that conducts business in the U.S. may have to be included within the combined reporting group. Before 2006, about 16 states required mandatory unitary combined reporting.

  7. www.cost.org › globalassets › costMandatory Unitary Combined Reporting - Council on State Taxation

    A thorough discussion of the problems associated with MUCR can be found in the study prepared for COST by Ernst & Young LLP, “Understanding the Revenue and Competitive Effects of Mandatory Unitary Combined Reporting” (www.cost.org). 122 C Street, N.W., Suite 330 Washington, DC 20001-2109 Tel: 202/484-5222 Fax: 202/484-5229.

  8. www.marcumllp.com › insights › state-corporateState Corporate Income Taxation: Trends in Combined Reporting

    Nov 29, 2022 · In most combined reporting jurisdictions, a corporation will be includible in a combined report if it is part of a commonly controlled group, is conducting a unitary business with one or more entities in the group, and is not specifically excluded.

  1. Searches related to do you have to file a unitary combined report on medicare

    do you have to file a unitary combined report on medicare and medicaiddo you have to file a unitary combined report on medicare and social security
    do you have to file a unitary combined report on medicare partdo you have to file a unitary combined report on medicare fraud
    do you have to file a unitary combined report on medicare benefitsdo you have to file a unitary combined report on medicare tax
    do you have to file a unitary combined report on medicare coveragedo you have to file a unitary combined report on medicare premiums
  2. People also search for