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  1. State Taxation of Multinationals: Combined Reporting ...

    www.lexisnexis.com › LegalNewsRoom › tax-law

    Because of federal provisions allowing for the exclusion of certain foreign corporations from the federal income tax return, a unitary group that is required to file a return for state income tax purposes based on worldwide combined reporting may be required to include more corporations than those included in the federal consolidated return.

  2. Corporate - South Carolina

    dor.sc.gov › tax › corporate

    Conformity: South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2019, except as otherwise provided.If IRC sections adopted by South Carolina that expired on December 31, 2018 are extended, but otherwise not amended, by congressional enactment during 2020, these sections or portions thereof are also extended for South Carolina purposes in the same manner ...

  3. Unitary state - Wikipedia

    en.wikipedia.org › wiki › Unitary_state

    Unitary monarchies. The United Kingdom of Great Britain and Northern Ireland is an example of a unitary state. Scotland, Wales and Northern Ireland have a degree of autonomous devolved power, but such power is delegated by the Parliament of the United Kingdom, which may enact laws unilaterally altering or abolishing devolution (England does not have any devolved power).

  4. Combined Reporting States | Mandatory Unitary ... - Tax Notes

    www.taxnotes.com › document-list › tax-topics

    Date Last 7 DaysLast 30 Days2021 (50)2020 (83)2019 (143)2018 (75)2017 (89)2016 (106)2015 (236)2014 (213)

  5. Corporation Taxes

    www.revenue.pa.gov › GeneralTaxInformation › Tax

    Special classes of domestic and foreign corporations are subject to various selective business taxes including a gross receipts tax levied on utility and transportation companies; a gross premiums tax imposed on domestic and foreign insurance companies; a public utility realty tax levied on regulated utilities; and the bank and trust company ...

  6. Corporate Income Tax | Arizona Department of Revenue

    azdor.gov › businesses-arizona › corporate-income-tax
    • Corporate Income Tax Filing Requirements
    • What Form Should I use?
    • Due Dates

    Every corporation subject to the Arizona Income Tax Act of 1978 must file an Arizona corporate income tax return. Limited Liability Companies A limited liability company that makes a valid federal election to be taxed as a corporation must file an Arizona corporate income tax return. A single member limited liability company that is disregarded as an entity is treated as a branch or division of the owner, and is included in the tax return of its owner. Refer to the department’s ruling, CTR 97‑2, Limited Liability Companies, for further information.

    Form 120 Corporations may use Form 120if the corporation: 1. Has income from business activity that is taxable in more than one state (a “multistate corporation”); 2. Is a partner in: 2.1. A multistate partnership: and/or 2.2. A partnership that conducts no business in Arizona; 3. Is a member of a unitary group of corporations that files an Arizona return on a combined basis; or 4. Is a member of an affiliated group of corporations that elects to file an Arizona consolidated return. Form 120A Corporations may use Form 120Aif it files its return on a separate company (separate entity) basis and it is taxable entirely within Arizona. 1. A corporation files on a separate company (separate entity) basis if: 1.1. It is not part of a group of corporations comprising a unitary business; and 1.2. It is not a member of an affiliated group that elected to file an Arizona consolidated return. 2. A corporation that has income from business activity that is taxable entirely within Arizona is a “...

    Returns are due by the 15th day of the fourth month following the close of the taxable year. If the due date for the return falls on a Saturday, Sunday, or a legal holiday, the return is considered timely filed if it is post-marked the next business day. Please do notsubmit a copy of your federal return with your original Arizona income tax return. All corporations required to make Arizona estimated income tax payments must make those payments by the 15th day of the 4th, 6th, 9th, and 12th months of their taxable year.

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