General Index

CORPORATE TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

CORPORATE TAXATION

Research credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Returns

CORPORATE TAXATION

(Generally), 305.810, 305.815, 305.990

CORPORATE TAXATION

Adjustment, 314.105 et seq.

CORPORATE TAXATION

Assistance program, tax law questions, Department of Revenue, 305.262

CORPORATE TAXATION

Brokers, information on customers, 314.360

CORPORATE TAXATION

Change of accounting period, 314.355

CORPORATE TAXATION

Consolidated, see Consolidated returns, this topic

See CONSOLIDATED RETURNS

CORPORATE TAXATION

Date of filing or receipt, 293.660, 305.128, 305.820, 314.385

CORPORATE TAXATION

Delinquent interest, penalties, 314.400, 314.430

CORPORATE TAXATION

Divulging contents, 9.565, 305.193, 314.835, 314.840, 314.991

CORPORATE TAXATION

Electronic filing, paid tax preparers, 314.364

CORPORATE TAXATION

Errors, correction when barred by law, 314.105 et seq., 314.410

CORPORATE TAXATION

Evidence of nonfiling, certificate of department as, 314.845

CORPORATE TAXATION

Failure to file, 314.360, 314.400

CORPORATE TAXATION

Federal income, additional, amended return, 314.380, 314.410

CORPORATE TAXATION

Federal, taxpayer furnishing, 314.380

CORPORATE TAXATION

Fiduciaries, information return, 314.360

CORPORATE TAXATION

Foreign state, taxpayer furnishing, 314.380

CORPORATE TAXATION

Inconsistencies, adjustment, 314.105 et seq.

CORPORATE TAXATION

Information returns, see Information returns, this topic

See INFORMATION RETURNS

CORPORATE TAXATION

Insurers, 317.650, 317.710, 731.859

CORPORATE TAXATION

Listed and reportable transactions, see Tax shelters, this topic

See TAX SHELTERS

CORPORATE TAXATION

Real estate transactions, 314.360

CORPORATE TAXATION

Requiring when failure to file, 314.370

CORPORATE TAXATION

Secrecy provisions, 9.565, 305.193, 314.835, 314.840, 314.991

CORPORATE TAXATION

Supplementary, requiring, 314.370

CORPORATE TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

CORPORATE TAXATION

Unitary tax, see Unitary tax, this topic

See UNITARY TAX

CORPORATE TAXATION

Waiver, information, fiduciaries, brokers, 314.360

CORPORATE TAXATION

Revenue estimates, see STATE FINANCE

See STATE FINANCE

CORPORATE TAXATION

Revenue, disposition, 317.850, 317.853, 318.070, 318.074

CORPORATE TAXATION

Rewards for information, 314.855

CORPORATE TAXATION

Rules and regulations, 305.100, 305.125, 305.145, 305.229, 305.239, 314.815, 315.326, 318.060

CORPORATE TAXATION

Rural employment incentives, 285C.495 et seq., 317.391

CORPORATE TAXATION

S corporations, see INCOME TAX (STATE)

See INCOME TAX (STATE)

CORPORATE TAXATION

Savings clauses, omission, effect, 317.025

CORPORATE TAXATION

Scholarships, employees and dependents, employer tax credit program, 315.237, 348.616, 348.618, 348.621

CORPORATE TAXATION

Semiconductor research, credit, 315.518, 315.519, 315.522

CORPORATE TAXATION

Shareholders, dissolved corporations, 314.310

CORPORATE TAXATION

Shelters, see Tax shelters, this topic

See TAX SHELTERS

CORPORATE TAXATION

Short line railroads, credit, 315.591 et seq.

CORPORATE TAXATION

Significant hardship, defined (Taxpayer Advocate), 305.801

CORPORATE TAXATION

Small business corporations, 305.239, 305.494

CORPORATE TAXATION

Statistics, 314.850

CORPORATE TAXATION

Statutes, review, amendment, repeal,

CORPORATE TAXATION

CONST. IV §32

CORPORATE TAXATION

Stock purchases

CORPORATE TAXATION

Acquisition, basis, 317.329

CORPORATE TAXATION

Qualified, basis, 317.329, 318.130

CORPORATE TAXATION

Subpoenas, issuing, 314.425

CORPORATE TAXATION

Subsidiaries, distribution of income or loss, 314.295

CORPORATE TAXATION

Subtractions, see Modifications to federal taxable income, this topic

See MODIFICATIONS TO FEDERAL TAXABLE INCOME

CORPORATE TAXATION

Surplus kicker, education funding, 291.349,

CORPORATE TAXATION

CONST. IX §14

CORPORATE TAXATION

Suspension of collection, 305.155

CORPORATE TAXATION

Tax expenditures (generally), see TAXATION

See TAXATION

CORPORATE TAXATION

Tax shelters

CORPORATE TAXATION

(Generally), 314.402

CORPORATE TAXATION

Definitions, 314.307, 314.402

CORPORATE TAXATION

Disposition of certain penalty revenues, 314.469

CORPORATE TAXATION

Listed transaction understatements, 314.403

CORPORATE TAXATION

Penalties, 314.402, 314.403, 314.404, 314.406

CORPORATE TAXATION

Promoting abusive tax shelters, 314.406

CORPORATE TAXATION

Reportable transactions

CORPORATE TAXATION

(Generally), 314.308

CORPORATE TAXATION

Penalties, 314.404

CORPORATE TAXATION

Taxable income or loss, definition, 317.010

CORPORATE TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

CORPORATE TAXATION

Terminating tax period, removal of taxpayer or assets, 314.440

CORPORATE TAXATION

Timber, reversal of effect of gain or loss, certain, 317.362

CORPORATE TAXATION

Transferees of taxpayer, liability, 314.310

CORPORATE TAXATION

Transportation projects, credits, 315.336, 469B.320 et seq.

CORPORATE TAXATION

Trusts, exempt, 316.267, 316.277

CORPORATE TAXATION

Uncollectible taxes, cancellation, 305.155

CORPORATE TAXATION

Understatements

CORPORATE TAXATION

(Generally), 314.402

CORPORATE TAXATION

Tax shelters, see Tax shelters, this topic

See TAX SHELTERS

CORPORATE TAXATION

Uniform Division of Income for Tax Purposes

CORPORATE TAXATION

Act, see Allocation and apportionment, this topic

See ALLOCATION AND APPORTIONMENT

CORPORATE TAXATION

Unitary tax

CORPORATE TAXATION

(Generally), 317.705 et seq.

CORPORATE TAXATION

Adjustments, prevention, double taxation or deduction, 317.725

CORPORATE TAXATION

Computation, taxable income, 317.720

CORPORATE TAXATION

Definitions, 317.705

CORPORATE TAXATION

Group losses, offset to income of subsidiary paying preferred dividends, 317.713

CORPORATE TAXATION

Returns

CORPORATE TAXATION

(Generally), 317.710

CORPORATE TAXATION

Consolidated federal return, 317.715

CORPORATE TAXATION

Rules, 317.710, 317.725

CORPORATE TAXATION

Venue, 314.080

CORPORATE TAXATION

Unrelated business income, see Exemptions, this topic

See EXEMPTIONS

CORPORATE TAXATION

Venue, 314.080

CORPORATE TAXATION

Violations

CORPORATE TAXATION

(Generally), 314.075, 314.991

CORPORATE TAXATION

Penalties, 314.991

CORPORATE TAXATION

Violations (Cont.)

CORPORATE TAXATION

Venue, 314.080

CORPORATE TAXATION

Wages, deduction, reporting requirements, 305.217