Search for: "Calhoun v. Franchise Tax Bd."
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15 Jan 2020, 2:53 pm
Bd. [read post]
20 Jun 2023, 9:28 am
Corporation Franchise Tax L. 2023, SB1, SB3 and SB6 – Diminishing Returns: Repeal of the Corporation Franchise Tax Although the Louisiana corporation franchise tax (“CFT”) was roundly disliked by the courts, the Department of Revenue and the business community[1] as a result of its significant complexity and potential to discourage capital investment in the state, the tax nonetheless proved difficult to… [read post]
3 Dec 2020, 6:44 am
” Further, it was only required that the taxpayer establish that the “dominant purpose” for the borrowing was to generate taxable income in order to overcome the California Franchise Tax Board’s assertion that the use of an indirect allocation method was required to attribute the expense to taxable and non-taxable income. [read post]
