Title

Analysis of the Bank and Corporation Franchise Tax Act, Part One of Two

Authors

Roger J. Traynor
Frank M. Keesling

Document Type

Article

Publication Date

1-1933

Abstract

Contents:

History of State Taxation of Banks and Corporations

Property Tax Offset

Adjustment of Bank Tax Rate

Validity of Proposed Bank Tax

Adjustment of Tax for Fiscal Year Corporations

Massachusetts or Business Trusts

Corporations Taxable Under Act

Exclusions from Gross Income

Deductions From Gross Income

Change of Accounting Period

Commencing Corporations, Corporate Reorganizations, Dissolutions,Withdrawals, Cessation of Business

Consolidated Returns

Basis for Determining Gain or Loss

Basis Where Entire Gain or Loss not Recognized

Installment Payments

Deficiency Assessments

Computation of Offsets

Refunds

Lien of Tax

Recovery of Overpayments

Comments

Submitted to the California Tax Research Bureau in the office of the State Board of Equalization January 1933

Recommended Citation

Roger J. Traynor and Frank M. Keesling, Analysis of the Bank and Corporation Franchise Tax Act, Part One of Two (1933).
Available at: https://repository.uclawsf.edu/tax/1