Subchapter C - CORPORATE INCOME TAX

  1. § .0100 - CORPORATIONS SUBJECT TO THE TAX: TAX RATE AND ALLOCATION (§ 05C .0101 to 05C .0104-.0108)
  2. § .0200 - TAX CREDIT FOR DWELLING UNITS FOR HANDICAPPED PERSONS (§ 05C .0201-.0203)
  3. § .0300 - COMPUTATION OF NET INCOME (§ 05C .0301-.0303 to 05C .0304)
  4. § .0400 - INTEREST INCOME ON GOVERNMENT OBLIGATIONS (§ 05C .0401 to 05C .0407)
  5. § .0500 - ALLOCATION AND APPORTIONMENT PROCEDURES (§ 05C .0501-.0502)
  6. § .0600 - TAXABLE IN ANOTHER STATE (§ 05C .0601 to 05C .0605)
  7. § .0700 - APPORTIONABLE AND NONAPPORTIONABLE INCOME (§ 05C .0701 to 05C .0704)
  8. § .0800 - PROPERTY FACTOR (§ 05C .0801 to 05C .0806-.0807)
  9. § .0900 - PAYROLL FACTOR (§ 05C .0901 to 05C .0908)
  10. § .1000 - SALES FACTOR (§ 05C .1001 to 05C .1007)
  11. § .1100 - PUBLIC UTILITIES AND EXCLUDED CORPORATIONS APPORTIONMENT FACTORS (§ 05C .1101-.1105)
  12. § .1200 - DEDUCTION OF CONTRIBUTIONS (§ 05C .1201-.1206)
  13. § .1300 - RAPID AMORTIZATION OF AIR OR WATER POLLUTION ABATEMENT FACILITIES (§ 05C .1301-.1302)
  14. § .1400 - AMORTIZATION OF BOND PREMIUMS (§ 05C .1401 to 05C .1404)
  15. § .1500 - NET ECONOMIC LOSS CARRY OVER (§ 05C .1501-.1505 to 05C .1507)
  16. § .1600 - TRANSACTIONS BETWEEN AFFILIATED CORPORATIONS (§ 05C .1601-.1606)
  17. § .1700 - PARTNERSHIPS AND THE CORPORATE PARTNER (§ 05C .1701 to 05C .1702)
  18. § .1800 - COMPUTING TAXABLE PERCENTAGES ON DIVIDENDS (§ 05C .1801-.1806)
  19. § .1900 - FILING OF RETURNS AND PAYMENT OF TAXES (§ 05C .1901-.1903 to 05C .1905)
  20. § .2000 - EXTENSION OF TIME FOR FILING RETURN (§ 05C .2001-.2002 to 05C .2004)
  21. § .2100 - DISSOLUTIONS AND WITHDRAWALS (§ 05C .2101 to 05C .2102)
  22. § .2200 - EXEMPT CORPORATIONS (§ 05C .2201-.2207)
  23. § .2300 - REPORTING FEDERAL CHANGES (§ 05C .2301-.2304)
  24. § .2400 - DOMESTIC INTERNATIONAL SALES CORPORATION (§ 05C .2401 to 05C .2405)
  25. § .2500 - FOREIGN SALES CORPORATION (FSC) (§ 05C .2501-.2504)
  26. § .2600 - REINSTATEMENT OF CORPORATE CHARTER (§ 05C .2601)

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