An indispensable handbook that explains the rules and guidelines relevant to filing corporate income tax returns in all states (plus New York City and the District of Columbia) that impose a corporate income tax, franchise or other type of incomerelated tax. Includes:.Charts for quick comparisons of corporate income taxes by state; Comparisons of federal and state tax laws;.Consolidated returns, tax credits, nexus and allocation and apportionment;.Return filing requirements.
