Important Notice: Franchise Tax Law Change Regarding ...

North Carolina Department of Revenue Income Tax Division, Corporate Tax Section August 2011 Important Notice: Franchise Tax Law Change Regarding Treatment of Accumulated Amortization N.C. Gen. Stat. § 105-122 imposes an annual franchise tax or privilege tax on a corporation doing business in ...

Corporate current and accumulated earnings and profits

Microsoft Word - Corporate current and accumulated earnings and profits.doc


Accumulated Adjustments Account (AAA) • Cannot increase during the PTTP. • Is decreased by non-dividend distributions during the PTTP. Looses its identity as AAA and therefore loses its tax-free attributes.

Accumulated Earnings and Profits (E

SCHEDULE J Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation OMB No. 1545-0704 (Form 5471) (Rev. December 2005) Department of the Treasury Internal Revenue Service Attach to Form 5471.

Accumulated earnings tax

Accumulated earnings tax 6.1 Allocation of income under section 482. The accumulated taxable income of a corporation is increased by an allocation of income under section 482 when the transaction causing the allocation is determined to have been made for the pur-pose of avoiding tax. §§1.482-1 ...

State of Wisconsin

ET-8929 (REV 05/2011) State of Wisconsin . Accumulated Sick Leave Conversion Credit Program (ASLCC) Supplemental Health Insurance Conversion

ACC101 - CHAPTER 8 Accounting for Long-Term Assets

Accumulated depreciation and depreciation expense must be brought up to date before recording the disposal. 2. The asset and its accumulated depreciation must be removed from the accounting records.


State of _____ County of _____ (or City of Baltimore) On this _____ day of _____, 20 _____, before me, the undersigned officer, personally appeared _____, known to me (or satisfactorily proven) to be the ...

Application of Member for Refund of Accumulated Contributions

TR-0026 (Rev 1/10) RDA 413 T ENNESSEE C ONSOLIDATED R ETIREMENT S YSTEM 502 Deaderick Street Nashville, Tennessee 37243-0201 APPLICATION OF MEMBER FOR REFUND OF ACCUMULATED CONTRIBUTIONS In order to qualify for a refund, a member must (1) have funds in TCRS, (2) no longer be employed by any ...


WATER UTILITY REFERENCE MANUAL Chapter III "Utility Plant and Accumulated Depreciation": February 6, 2009 Page 1 of 16 Utility Plant and Accumulated Depreciation Capitalization Policy Costs are capitalized in the utility plant accounts, rather than being expensed in the current year, if: the ...

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