Corporate Tax | Arizona Department of Revenue

CTR 95-1

Michigan Single Business Tax

Decision Date

February 9, 1995

Superseded -- see CTR 99-5

Decision Date

May 24, 1999

S Corporations and Combined Returns

Decision Date

April 10, 1995

Rescinded on 12/18/2012

Decision Date

May 30, 1995

Rescinded on 12/18/2012

Decision Date

July 26, 1995

Federal "Check-The-Box Rules" on Elective Tax Classification

Decision Date

July 21, 1997

Limited Liability Companies (Supersedes CTR 94-5)

Decision Date

August 7, 1997

Foreign Sales Corporations

Decision Date

April 19, 1998

I.R.C. §¤338(h)(10) Elections

Decision Date

July 22, 1998

Definition of Foreign Corporation Does Not Include Double-Weighting the Sales Factor

Decision Date

February 1, 1999