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| | The Decline of Corporate Income Tax Revenues, Rev. 10/24/03 |
 | | Corporate income tax revenues are lower in the | | | While the S corporation liberalization may have eroded the corporate income tax base when it comes to smaller corporations, it has not significantly affected the large corporations that account for the lion’s share of corporate income tax revenues. | | | Corporate income tax revenues are sensitive to economic conditions, and the recent slowdown in the economy has played a significant role in the collapse of corporate revenues. |
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http://www.cbpp.org/10-16-03tax.htm
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| | Corporate Income Tax Rates--2005 |
| | Corporations not subject to the franchise tax are subject to a 7.25% income tax. | | | The tax on S corporation with entire net income not subject to federal corporate income tax of $100,00 or less is eliminated for privilege periods ending on or after July 1, 2007. | | | Corporations with net income under $100,000 are taxed at 6.5%. |
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http://www.taxadmin.org/fta/rate/corp_inc.html
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| | Federal Individual and Corporate Income Tax - dKosopedia |
| | Corporations with $50,000 or less of income pay corporate income taxes at the 15% rate, and corporations with $50,000 to $75,000 of income pay corporate income taxes on the next $25,000 at the 25% marginal rate. | | | All income taxes are assessed on income, reduced by allowable deductions, resulting in taxable income against which tax credits are applied, to result in the tax due for a tax year. | | | Tax credits are also important to the Tax Expenditures debate as a tax credit comes very close to a spending program. |
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http://www.dkosopedia.com/index.php/Federal_Individual_and_Corporate_Income_Tax
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| | Closing Three Common Corporate Income Tax Loopholes Could Raise Additional Revenue For Many States, Rev. 5/23/03 |
| | The corporate income tax laws of the majority of states are riddled with loopholes that permit many large multistate corporations to avoid paying tax on a significant share of their profits. | | | The effective corporate tax rate is the rate at which corporations actually pay tax on their profits, as opposed to the rate that is nominally imposed. | | | State representatives also argue that corporations are not entitled to have "nowhere income," and that the throwback rule is a reasonable, second-best solution to unfair restrictions on their ability to impose taxes on corporations that are, in fact, earning profits by selling to their residents. |
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http://www.cbpp.org/4-9-02sfp.htm
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| | Manitoba Finance Federal Corporate Income Taxes |
| | Corporations which are liable for provincial corporate income tax receive an abatement equal to 10%, reducing the basic federal rate to 28%. | | | The basic federal corporate income tax rate in Canada is 38% and is assessed on national corporate taxable income. | | | Corporations also pay a surtax equal to 4% of the basic federal corporate income tax (less the abatement). |
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http://www.gov.mb.ca/finance/fedprov/fedcit.html
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| | Report 13 - Georgia's Corporate Income Tax: |
| | In 1997, the corporate income tax was the third most important tax in the state in terms of total revenues, accounting for approximately 7 percent of state revenues. | | | Economists believe the corporate income tax to be a tax on capital. | | | The corporation franchise tax, levied on net worth, is administered in conjunction with the corporation income tax. |
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http://frp.aysps.gsu.edu/frp/frpreports/report_13/no13_fr.html
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| | income tax on Encyclopedia.com |
| | Current corporate income tax developments: this two-part article discusses a myriad of recent state tax activity in the corporate income tax area.(part 1) | | | Income tax rates and allowances, national insurance contributions and other tax and duty rates for 2005-06. | | | Income taxes had been levied sporadically by various states since 1789; since 1919 most states have adopted the tax. |
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http://www.encyclopedia.com/html/i1/incometa.asp
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| | FL Dept Rev - Florida's Corporate Income Tax |
| | However, the income of the company is not exempt from tax if it is owned by a corporation, whether directly or indirectly. | | | In addition, the corporate owner of a limited liability company that is classified as a partnership for Florida and federal tax purposes must file a Florida corporate income tax return. | | | S Corporations and tax-exempt organizations are generally not required to file a Florida corporate income tax return if they do not have federal taxable income. |
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http://sun6.dms.state.fl.us/dor/taxes/corporate.html
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| | Corporate Income Tax Return checklist |
| | Copy of the most recently filed corporate income tax return (the corporate return should also include financial statements and schedules) if you are new with our CA firm. | | | Check to make sure that the "net income" amount on balance sheet is the same amount as the "net income" amount on the "income and expense statement" and that the opening retained earnings on the balance sheet is the same as the ending retained earnings from the previous year (i.e. | | | Any/All correspondence with CCRA re corporate accounts, including corporate tax (usually beige), GST (usually pink), and employer remittance accounts (usually green), if received/sent during the fiscal year or since. |
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http://www.islandnet.com/~egreene/corporatechecklist.html
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| | Tennessee - Wikipedia, the free encyclopedia |
| | The overall state tax rate is relatively low, however, as Tennessee does not tax wage and salary income (although it does tax unearned income). | | | In 2003, the per capita personal income was $28,641, 36th in the nation, and only 91% of the national per capita personal income of $31,472. | | | Some cities charge additional 0.50% sales tax, leading to a total of 9.75%: some of the highest sales taxes in the United States. |
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http://en.wikipedia.org/wiki/Tennessee
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| | [No title] |
| | In addition to the regular tax, a corporation may be liable for an additional tax on accumulated taxable income in excess of $250,000 ($150,000 for personal service corporations). | | | Corporate Income Tax Rates --Including rates for personal service corporations, personal holding companies, and accumulated earnings tax. | | | Personal service corporations are subject to a flat tax of 35% regardless of their income. |
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http://www.smbiz.com/sbrl001.html
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| | EVOLUTION OF FEDERAL INCOME TAX WITHHOLDING |
| | Wherever an income tax has been in practice for any time the small incomes as well as the large are taxed; and it is the small incomes which yield the largest revenue to the state. | | | Since the withheld tax on interest paid on a typical savings account averages less than one percent of asset value over the course of the year, at worst the `loss' of interest on the withheld tax would be less than one-tenth of one percent of asset value. | | | This Victory Tax differed from other income taxes in that it entailed a flat-rate tax of 5 percent above a $624 exemption and was required to be withheld at the source by employers. |
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http://www.cato.org/pubs/journal/cj14n3-1.html
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| | Corporate Tax Avoidance by Enron: CTJ Analysis |
| | At the 35 percent tax rate, Enron's tax on profits in the past five years would have been $625 million, but the company was able to use tax benefits from stock options and other loopholes to reduce its five-year tax total to substantially less than zero. | | | A January 17 analysis of Enron's financial documents by Citizens for Tax Justice finds that Enron paid no corporate income taxes in four of the last five years-- although the company was profitable in each of those years. | | | Among the loopholes used to reduce the company& tax liability was the creation of more than 800 subsidiaries in “tax havens” such as the Cayman Islands. |
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http://www.ctj.org/html/enron.htm
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| | Corporate Income Tax Rates |
| | Corporate Income Tax rates are expressed as a percentage of taxable income earned in the province. | | | Applicable for Canadian controlled private corporations with active business income. |
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http://www.rev.gov.bc.ca/itb/itacit/corporate_rates.htm
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| | Corporate Income Tax |
| | The Income Tax Act levies provincial income tax on corporations that maintain a permanent establishment in British Columbia at anytime during a taxation year. | | | For information on provincial income tax for individuals see Personal Income Tax. |
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http://www.rev.gov.bc.ca/itb/itacit/itacit.htm
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| | Preparing Your Corporate Income Tax Returns |
| | Preparing Your Corporate Tax Returns provides authoritative guidance to assist you in navigating the confusing maze of federal and provincial corporate income tax forms, schedules, legislation, rulings and bulletins. | | | Calculate your 2004 corporate taxes with Canada's most reliable corporate tax return guide. | | | It provides you with all the information you need on federal and provincial income taxes and capital taxes. |
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http://www.fedpubs.com/subject/taxation/prepcor.htm
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| | Corporate Income Tax Rates |
| | The schedule is divided into rates for Canadian Controlled Private Corporations (CCPC) and those corporations that are not Canadian controlled and private (Non-CCPC) and those that are foreign owned and are further split into rates for manufacturing income and non-manufacturing income. | | | The following tax rate schedule details the combined Federal and Provincial corporate income tax rates by province. |
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http://www.cunninghamca.com/sbtaxratescorporate.html
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| | Oklahoma Income Tax Forms |
| | Estimated Tax Declaration for Corporations (for tax year 2005) | | | Questions regarding OTC income tax forms, please e-mail here. | | | Corporate Income Tax Return Packet (form and instructions) |
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http://www.oktax.state.ok.us/itforms.html
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| | Tax Policy Center Publications |
| | The Corporate Income Tax In the Post-War Era (March 3, 2003) | | | Taxable Payroll and Payroll Tax Rates (May 5, 2003) | | | Future Income Tax Cuts From the 2001 Tax Legislation (February 17, 2003) |
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http://www.taxpolicycenter.org/publications/template.cfm?ListByDate=true
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| | Businesses |
| | Reporting corporate income tax and filing the T2 corporate income tax return. | | | Registering your business and its accounts: GST/HST, payroll, import/export, and corporate income tax. | | | Deduct, withhold, and remit Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and income tax. |
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http://www.ccra-adrc.gc.ca/tax/business/menu-e.html
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| | Corporate Income Tax Information |
| | Property Taxes Paid on Farm Machinery by an S-Corporation | | | NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina corporate income and franchise tax return. | | | Frequently Asked Questions About Corporate Income Tax Returns |
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http://www.dor.state.nc.us/taxes/corporate
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| | Wyoming Department of Revenue |
| | The state of Wyoming does not levy a personal or corporate income tax. | | | Wyoming does not impose a tax on intangible assets such as bank accounts, stocks, or bonds, either. | | | In addition, Wyoming does not assess any tax on retirement income earned and received from another state. |
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http://revenue.state.wy.us
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| | The Tax Foundation - State Corporate Income Tax Rates, 2004 |
| | State Corporate Income Tax Rates, 2004, SWF, 72.7 KB | | | State Corporate Income Tax Rates, 1999-2004, XLS, 93.5 KB | | | State Corporate Income Tax Rates, 2004, PDF, 97.5 KB |
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http://www.taxfoundation.org/corporateincometaxrates.html
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| | INDEX.HTML |
| | Get your corporate foreign income tax forms translated with Foreign Tax Return Translation Service, Inc., a service that can translate foreign income tax forms from around the World. | | | Save valuable time and money as we provide these services: worldwide corporate income tax forms translated and foreign income tax forms translated. | | | Use our translated tax forms to: document foreign tax credits, assist in Regulation 861 allocations, document foreign pension deductions and assist you in translation requirements of Section 982. |
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http://www.foreigntaxtranslations.com
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| | State Comparisons |
| | Summary of Individual Income Tax Provisions in the States, 2003 | | | State Tax Guide, Commerce Clearing House (only legal libraries will most likely have this publication). | | | State Individual Income Tax Federal Starting Points, Adobe Acrobat version |
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http://www.taxadmin.org/fta/rate/tax_stru.html
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| | The Encyclopedia of Taxation and Tax Policy |
| | Tax administration: private and public cooperation in state tax administration and promoting best practices | | | The Encyclopedia of Taxation and Tax Policy, edited by Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle, is available from the Urban Institute Press (ISBN 0-87766-682-2, $75.00). |
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http://www.urban.org/pubs/taxation/contents.html
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| | IndustryWeek - Leadership in Manufacturing |
| | Towers Perrin survey shows dissatisfaction with health care insurance is foiling corporate cost-cutting efforts. | | | Continuous Improvement -- In Times Of Adversity, Don't Abandon Basics |
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http://www.IndustryWeek.com
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| | Map & Graph: Countries by Crime: Murders (per capita) |
| | unfortunately, the rankings would show them to be last (or next to last) in education, wealth, health-care access, nutrition, income, property ownership etc.... | | | Name 1 positive category that the black community in the US has a lead in. |
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http://www.nationmaster.com/graph-T/cri_mur_cap
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