Annual report of the Commissioner of Corporations and Taxation.

Since 1923 to [1948], publisher statement changed as : publication of this document approved by the Commission on Administration and Finance.

Report of the Tax Commissioner of the Commonwealth of Massachusetts.

Includes tables.

SC REVENUE RULING #16-7

This document provides an overview of South Carolina net operating losses (NOLs), the application of Internal Revenue Code (IRC) Section 382 limitations on South Carolina NOL carryforwards, and the application of IRC Section 382 limitations and other NOL use limitations on South Carolina consolidated returns.

Annual Report of the Commissioner of Corporations and Taxation

Mode of access: Internet.

An examination of recent taxation amendments, corporate law reforms and Queensland legislative reforms affecting nonprofit organisations

There is a tax amendment bill which will be debated. The Government has promised to outline its plan for the reform of the taxation system sometime this year. The plans appear to go beyond the mere introduction of some sort of goods and services tax to reform of the whole taxation system including fiscal relations with the States. Not for profit organisations will find their taxation environment will change. Governments are reluctant to permit exemptions to a GST style arrangements. GST trade offs such as reduced income tax rates and abolishing indirect taxes are useless to nonprofit organisations, as many are already exempt from such imposts. Administrative changes to tax collections may also have an impact. If the government decides to make an individual PAYE taxpayer return optional in exchange for no or standard deductions, this may have an effect on fundraising. The FBT and salary packaging schemes that not for profit organisations use will be under intense scrutiny. A regionalisation of the ATO along the successful model of the ASC would see discrete areas such as not for profit exemptions being centralised in one regional office for the whole of Australia. For example the Tasmanian ASC Office has the responsibility for much work in respect of corporate charities and not for profit companies.

Was the Australian meat and livestock corporations advertising efficient?

A theory of the allocation of producer levies earmarked for downstream promotion is developed and applied to quarterly series (1970:2–1988:4) on red-meats advertising by the Australian Meat and Live-stock Corporation. Robust inferences about program efficiency are contained in the coefficients of changes in promotion effort regressed against movements in farm price and quantity. Empirical evidence of program efficiency is inconclusive. While the deeper issue of efficient disbursement of funds remains an open question, there is evidence, at least, of efficient taxation.

Payments in lieu of taxes to States of local taxing units. Report of the Committee on Government Operations, United States Senate, Eighty-third Congress, second session, on H.R. 5605, an act of 1949 to provide for payment of taxes or payments in lieu of taxes with respect to real property transferred from Government corporations to other agencies of the Federal Government.

Mode of access: Internet.

Massachusetts Corporations and Foreign Corporations Subject to an Excise

Mode of access: Internet.

A list of persons, corporations, companies, and estates assessed a town tax and sewer tax.

Mode of access: Internet.

A popular dictionary of parochial law & taxation : and of the duties of parish offficers alphabetically arranged : comprising assessed taxes; poor and church rares; highway rates;... and generally all information likely to be serviceable to parochial authorities or sought for by parishioners and rate-payers /

Mode of access: Internet.

Effects of taxation: inventory accounting and policies

"The first volume in the general study of the effects of Federal taxation on business, conducted through the Harvard Graduate School of Business Administration."

Proposed taxation of individual and corporate incomes, inheritances and gifts. Hearings before the Committee on Ways and Means, House of Representatives, Seventy-fourth Congress, first session.

Considers (74) H.R. 8401, (74) H.R. 8402, (74) H.R. 8403.

Corporate taxation, corporate power, and corporate harm

Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use to minimise their tax liabilities, explores the interdependencies between the demand for reduced tax liabilities and the professional infrastructure of tax planning and avoidance, and examines how the contemporary political economy of corporate taxation enhances the bargaining power of transnational corporations in the implementation of tax policy.

Analyzing the prevalence of sports-related terms among the web sites of global corporations

This research investigates the prevalence of sports-related terms among the Web sites of the world’s leading companies, the Fortune Global 500. An automated process copied about four gigabytes of textual data, around 70 million words, from their sites. The subsequent analysis revealed regional and industry differences in the distribution of sports-related terms, the popularity of tennis stars and few references to sports stars, especially in Asia.