X hits on this document

PDF document

CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS - page 58 / 59

177 views

0 shares

0 downloads

0 comments

58 / 59

CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS

INDEX

Reference

Section

CITY OF PHILADELPHIA What Constitutes Doing Business In............................................................. 103 CONSOLIDATED RETURNS................................................................................. 204 DEFINITION OF TERMS........................................................................................ 101 DUE DATES FOR FILING RETURNS................................................................... 202 NET INCOME TAX Apportionment of Net Income ...................................................................... 408 Alternate Apportionment Methods ................................................... 408(7) Averaging .......................................................................................... 408(5) Excludable Factors............................................................................ 408(4) Payroll Factor.................................................................................... 408(2) Property Factor.................................................................................. 408(1) Receipts Factor.................................................................................. 408(3) Banks ........................................................................................................... 410 Business Income Apportionment .................................................................. 408 Change of Reported Net Income by Federal Gov’t ...................................... 205 Computation of Taxable Net Income............................................................ 407 Consolidated Returns .................................................................................... 402 Division of Income........................................................................................ 405 Insurance Companies .................................................................................... 410 Mutual Thrift Institutions.............................................................................. 410 Net Operating Losses .................................................................................... 411 Nonbusiness Income Allocation ................................................................... 406 Private Banks ................................................................................................ 410 Securities Companies.................................................................................... 409 Selection of Computation Method ................................................................ 401 Method I............................................................................................ 403 Method II........................................................................................... 404 PERIOD USED TO COMPUTE TAX ..................................................................... 203 RECEIPTS TAX Alternative Receipts Tax Computations ....................................................... 305 Apportionment .............................................................................................. 327 Capital Assets Sales ...................................................................................... 324 Conditional Sales .......................................................................................... 307 Consignment Transactions............................................................................ 308 Contractors and Subcontractors .................................................................... 312-14 Definition ...................................................................................................... 301 Dividends ...................................................................................................... 320 Exclusions ..................................................................................................... 302

56

(Rev. 08/01)

Page

5 17 1 14

44 52 51 51 48 44 50 54 44 17 43 36 41 54 54 55 42 54 53 36 36 37 15

24 35 33 26 26 28,29 18 31 18

Document info
Document views177
Page views182
Page last viewedFri Dec 09 02:19:14 UTC 2016
Pages59
Paragraphs1302
Words24249

Comments