Significant Developments in Corporate Franchise Tax, Income Tax and Municipal Income Tax
Topics of this presentation included:
- Sub House Bill 73 - Change in “Bright Line””Residency Test
- Prior 120 “contact periods” - Plus 30 Replaced With 182 contact periods
- New Statement Required in All Cases - Failure to File Statement or Filing False Statement Results in Loss of Presumption
- Incorporation of Internal Revenue Code as of December 28, 2006
- Statutes of Limitation For Assessment and Collection
- Job Creation and Job Retention Tax Credits
- Innocent Spouse Relief
- Ohio Resident Credit Intersects With Kentucky Tax Modernization Act
- Restoration of Federal Pass-Through Entity Treatment For Taxable Years Beginning on or After January 1, 2007
- Proposed New Rule For Nonresident Spouse Filing Joint Federal Return Information Release IT 2006
- National City Case
- Knust Case
In This Article
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