TAX CODE CHAPTER 171. FRANCHISE TAX
TAX CODE CHAPTER 171. FRANCHISE TAX - Texas Statutes
"Affiliated group" means a group of one or more entities in which a controlling interest is owned by a common owner or owners, either corporate or noncorporate.
Texas Codes | Chapter 171 - FRANCHISE TAX - Casetext
Browse Texas Codes | Chapter 171 - FRANCHISE TAX for free on Casetext.
Franchise Tax Overview - Texas Comptroller
Total Revenue · dividends and interest from federal obligations; · Schedule C dividends; · foreign royalties and dividends under Internal Revenue Code Section 78 ...
exemption from franchise tax - Texas Administrative Code
An entity that is not a corporation, but whose activities would qualify it for a specific exemption under Tax Code, Chapter 171, Subchapter B, if it were a ...
2005 Texas Tax Code CHAPTER 171. FRANCHISE TAX - Justia Law
2005 Texas Code Texas Tax Code CHAPTER 171. FRANCHISE TAX There is a newer version of the Texas Statutes View our newest version here.
CHAPTER 171 - FRANCHISE TAX :: 2011 Texas Statutes :: US ...
A nonprofit corporation organized to provide a convalescent home or other housing for persons who are at least 62 years old or who are handicapped or disabled ...
Margin: Additional Tax - Texas Administrative Code
All provisions of Tax Code, Chapter 171, apply to the additional tax, unless they conflict with a provision in Tax Code, §171.0011. (b) Due date. A final report ...
Texas Tax Code Chapter 171 – Franchise Tax - Texas.Public.Law
Texas Statutes Title 2, State Taxation; Subtitle F, Franchise Tax; Credits; Chapter 171, Franchise Tax. Refreshed: 2023-07-23.
Definition of Passive Entity, Tex. Tax Code § 171.0003 - Casetext
Tex. Tax Code § 171.0003 · (A) dividends, interest, foreign currency exchange gain, periodic and nonperiodic payments with respect to notional principal ...
Texas Tax Code - TAX § 171.1014 - Codes - FindLaw
(d) For purposes of Section 171.101, a combined group shall make an election to subtract either cost of goods sold or compensation that applies to all of its ...
85(R) SB 17 - Engrossed version - Bill Text - Texas Legislature Online
trade. SECTION 2. Subchapter A, Chapter 171, Tax Code, is amended. by adding Section 171.004 to read as follows: Sec. 171.004. ADJUSTMENT OF ...
There, the Legislature stated: “The franchise tax imposed by Chapter 171, Tax Code, as amended by this Act, is not an income tax and Pub. L. No.
Texas Tax Code - TAX § 171.1011 - Codes - FindLaw
Determination of Total Revenue from Entire Business ... (a) In this section, a reference to an Internal Revenue Service form includes a variant of the form. For ...
Texas Corporate Income Tax Code Ann. Section 171.0001(9)
2017 Texas Statutes. TAX CODE. TITLE 2 - STATE TAXATION. SUBTITLE F - FRANCHISE TAX. CHAPTER 171 - FRANCHISE TAX. TAX CODE. TITLE 2. STATE TAXATION.
Texas Tax Code Section 171.0002 – Definition of Taxable Entity
Except as otherwise provided by this section, "taxable entity" means a partnership, limited liability partnership, corporation, banking corporation, ...
Chapter 171. FRANCHISE TAX - Texas Statutes
Texas code is enacted as a part of the state's continuing statutory revision program, begun by the Texas Legislative Council in 1963 as directed by the ...
34 Tex. Admin. Code § 3.592 - Margin: Additional Tax
All provisions of Tax Code, Chapter 171, apply to the additional tax, unless they conflict with a provision in Tax Code, § 171.0011. (b) Due date. A final ...
Franchise Tax Certification Sample Clauses - Law Insider
Tax Code Ch. 171, or that it is exempt from the payment of such taxes, or that it is an out-of-state corporation or limited liability company that ...
... franchise tax which is set out in Chapter 171 of the Texas Tax Code. The franchise tax originally applied only to corporations and limited liability ...
Is Your Business Subject to the Texas Franchise Tax? - JD Supra
As noted in a prior post, the Texas franchise tax is a tax ... Entities that are exempt from taxation under Texas Tax Code Chapter 171, Subchapter ...