See also entity taxes, e.g., Corporations, Individuals, under this head
Additions to the tax,
71.84
Tax-option corporations,
71.35
Administrative provisions applicable to all entities,
71.74 to
71.80
Deposit contested amounts,
71.90
To tax appeals commission,
73.01
Districts of state,
73.05
Attorney general, compromises,
71.92
Returns examined by,
71.78
Basis, see Income, computation of, under this subhead
Capital gains, see Income, computation of, under this subhead
Delinquent taxes and state agency debt,
71.91 to
71.94
Allocation and apportionment of income,
71.25,
71.30
Defense contract renegotiation,
71.30
Dissolved, assessment,
71.74
Economic substance, transactions without,
71.30 (2m)
General provisions,
71.30
Previously exempt, basis and depreciation,
71.265
Returns:
See also Information returns, under this subhead
Consolidated statement,
71.74
Credits:
Corporations, generally,
71.28
Individuals, generally,
71.07
Insurance companies, generally,
71.47
Criminal violations,
71.83
Debt owed to state agency:
Address of debtor disclosed,
71.78
Delinquent taxes:
Department, duties and powers,
71.80
Depreciation, see Income, computation of, under this subhead
Development zones investment credit,
see Credits, under this subhead
Entertainer, surety bond,
71.80