State Income and Franchise Taxes

This entry offer comprehensive coverage of every major aspect of state income taxes, including bankruptcy, corporate income taxes, state credits and incentives, tax shelters, and more.

Bankruptcy (see below)

Compensation Planning (see below)

Corporate Income Taxes (see below)

Credits and Incentives for State Taxes (see below)

Personal Income Taxes (see below)

Tax Shelters (see below)

Bankruptcy State Tax

This section provides guidance on every aspect of bankruptcy, including discharge of tax debt, automatic stay, chapter 11, pre-petition taxes, and more.

Compensation Planning State Tax

This section offers state tax coverage of compensation planning includes executive and employee compensation, nonresidents, Social Security taxes, state withholdings, and more. This area includes: Executive and Employee Compensation (see below), Nonresidents (see below) and Payroll (see below).

Executive and Employee Compensation State Tax

This subsection covers state taxation of executive and employee compensation, including allocation of income, state income tax base and its conformity to the federal base, ERISA coverage and funding, funding deferred obligations, and more.

Nonresidents State Tax

This subsection provides insights on policies and developments concerning every facet of compensation planning for nonresidents, including source taxation of nonresidents, source income, deferred compensation, withholding and special accruals, and more.

Payroll State Tax

This subsection offers comprehensive coverage of state tax issues in payroll, including withholding, apportionment formula, payroll factor, payroll taxes, and more.

Corporate Income Taxes

This section provides insights on policies and developments concerning every state tax facet of corporate income taxes, including consolidated returns, formulary apportionment, limitations on authority to tax, mergers and acquisitions, and more.

Consolidated Returns for State Taxes (see below)

Formulary Apportionment Taxation (see below)

Intangible Property Taxation (see below)

Limitations On Authority to Tax (see below)

Mergers and Acquisitions Taxation (see below)

Consolidated Returns for State Taxes

This subsection offers comprehensive coverage of every major aspect of consolidated returns, including methods of computing taxable income, comparison of combined reports and state consolidated returns, implications of state taxation of multi-corporate groups, state-by-state analysis of consolidated returns and combined reporting, and more.

Formulary Apportionment State Tax

This subsection offers guidance on every aspect of formulary apportionment, including the payroll, property and sales factors, UDITPA, allocation, and more.

Intangible Property State Tax

This subsection provides coverage of state taxation of intangible property includes exemption for intangibles, business and non-business income, allocation and apportionment, nexus, and more. This area includes Software state taxation and Stock state taxation (see in this tax law encyclopedia).

Limitations on Authority to Tax

This subsection offers comprehensive coverage of nexus, including commerce clause, due process clause, Public Law No. 86-272, and more.

Mergers and Acquisitions State Tax

This subsection provides guidance on every state tax aspect of mergers and acquisitions, including taxable acquisitions, tax-free reorganizations, liquidations, sale of assets, and more.

State Tax Credits and Incentives

This section provides coverage of state tax credits and incentives includes economic development credits, historic preservation credits, low-income housing tax credit, research and development credits, and more.

Economic Development Credits (see below)

Enterprise Zone Credits (see below)

Environmental Credits (see below)

Film Production Credits (see below)

Historic Preservation Tax Credits (see below)

Investment Credits (see below)

Jobs Credits (see below)

Low-Income Housing Tax Credit (see below)

Machinery and Equipment Credits (see below)

Neighborhood Assistance Tax Credits (see below)

Research and Development Credits (see below)

Economic Development Credits State Tax

This subsection covers economic development credits topics, such as revitalization, expansion, new facility, manufacturing, and more.

Enterprise Zone Credits State Tax

This subsection gives coverage of every major state tax aspect of enterprise zone credits, including relocation, headquarters, new business, job creation, and more.

Environmental Credits State Tax

This subsection provides guidance on every aspect of state tax environmental credits, including brownfield, recycling, clean coal, pollution, and more.

Film Production Credits State Tax

This subsection gives coverage of state tax film production credits includes digital media, television shows, video production, motion pictures, and more.

Historic Preservation Tax Credits State Tax

This subsection covers state tax research on historic preservation tax credits topics, such as I.R.C.-47, rehabilitation, historic property, historic structure, and more.

Investment Credits State Tax

This subsection
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Jobs Credits State Tax

This subsection gives state tax coverage of every major aspect of jobs credits, including new employees, job creation, wages, hiring, and more.

Low-Income Housing Tax Credit State Tax

This subsection provides guidance on every state tax aspect of low-income housing tax credit, including I.R.C.-42, urban areas’ specifications, low-income individuals, and more.

Machinery and Equipment Credits State Tax

This subsection gives state tax coverage of machinery and equipment credits & exemptions includes manufacturing, replacement parts, process, industrial, and more.

Neighborhood Assistance Tax Credits

This subsection provides practical state tax research on neighborhood assistance tax credits topics, such as job training, disadvantaged individuals, child daycare, and more.

Research and Development Credits State Tax

This subsection offers insights on state tax policies and developments concerning research and development credits, including biotechnology, I.R.C.-41, emerging technology, experiments, and more.

State Personal Income Taxes

This section offers comprehensive coverage of every major state tax aspect of personal income taxes, including gross income, addition, subtraction, deduction, and more.

State Tax Shelters

This section provides guidance on every aspect of state tax shelters, including tax avoidance transaction, voluntary disclosure, material advisor, reportable transactions, and more.

Related Topics

Bankruptcy State Tax
Corporate Income Taxes
State Tax Credits and Incentives