Topical Index to Rulings and Administrative Pronouncements Covering
Corporation Business Tax
A | B | C | D | E | F | G | H | I | J | K | L | M N | O | P | Q | R | S | T | U | V | W | X | Y | Z
-A-
Statute: 12-239
ABUSIVE TAX SHELTERS: (see ABUSIVE TAX SHELTERS (M))
Regulation: 12-242-8, 12-242-9(both repealed 6/11/14)
Statute: 12-214(b), 12-214(c); 12-218e; 12-219; 12-226
Regulation: 12-219a-1
Special Notice: 91(2); 93(15); 96(10); 99(3); 2003(2); 2009(11); 2013(6); 2019(5)
Informational Publication: 92(6.2), 92(6.3); 99(11.1); 99(21), 99(21.1); 2000(26); 2006(1); 2017(25)
Statute: 12-226a
Regulation: 12-226a-1
Statute: 12-214(a)(2)(H)
Special Notice: 93(13)
AFFILIATES: see RELATED MEMBER
AIR POLLUTION ABATEMENT FACILITY CREDIT:
Statute: 12-217c (repealed effective 1/1/98)
Special Notice: 99(4); 2002(14)
Policy Statement: 94(5)
Informational Publication: 95(2); 95(2.1)
Certificate: CERT-117
Regulation: 12-242b-1 (repealed 8/3/01); 12-226-1 (repealed 8/3/01)
Statute: 12-237
APPORTIONMENT: (see also DISCRETIONARY STATUTES; BROADCASTER; FINANCIAL SERVICE COMPANY)
Legislation: PA 15-244, §219 (uncodified);
Statute: 12-218, 12-218a, 12-218e;12-219a; 12-221a
Regulation: 12-218-1; 12-218-2; 12-218-3; 12-221a-1
Ruling: 95-12
Special Notice: 93(15); 93(26); 96(10); 2015(9); 2015(11); 2016(6); 2017(1)
Policy Statement: 92(5)
Bulletin: 39
APPRENTICESHIP TRAINING CREDIT:
Regulation: 12-217g-2, 12-217g-3, 12-217g-4, 12-217g-5, 12-217g-6, 12-217g-7, 12-217g-8, 12-217g-9, 12-217g-10
Special Notice: 99(4); 2000(15); 2002(14); 2006(8); 2013(6); 2015(11)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
Statute: 1-2a; 12-2f; 12-223d; 12-233
Special Notice: 2005(7)
Regulation: 12-213-1
Ruling: 96-9
ASSUMED TAX: (see also ESTIMATED TAXES)
Regulation: 12-242d-1
Announcement: 93(5)
B
Regulation: 12-242-2, 12-242-3 (both repealed 2/25/00)
BIOTECHNOLOGY CREDIT: (see RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT)
Regulation: 12-242-4
BONUS DEPRECIATION: (see DEPRECIATION)
Statute: 12-218(l)
Special Notice: 96(10)
Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14)
C
Ruling: 89-217
Statute: 12-213; 12-214(a); 12-216a
Regulation: 12-214-1
Special Notice: 2005(7); 2009(11)
Ruling: 90-83
Informational Publication: 2010(29), 2010(29.1)
Statute: 12-217(a)(4)
Regulation: 12-217-1
CHILD DAY CARE SUBSIDY AND FACILITY CREDIT:
Statute: 12-634; 17b-740 (repealed effective 1/1/98)
Regulation: 17-615-1, 17-615-2, 17-615-3, 17-615-4, 17-615-5, 17-615-6, 17-615-7, 17-615-8, 17-615-9, 17-615-10
Special Notice: 99(4); 2002(14)
Informational Publication: 95(2); 95(2.1)
CLEAN ALTERNATIVE FUEL CREDIT, 10%:
Statute: 12-217i
Special Notice: 93(15); 99(4); 2002(14)
Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)
CLEAN ALTERNATIVE FUEL CREDIT, 50%:
Statute: 12-217r (repealed effective 1/1/94)
Special Notice: 2002(14)
Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)
Statute: 12-223a, 12-223b, 12-223c, 12-223d, 12-223e, 12-223f
Regulation: 12-223a-1
Special Notice: 99(4); 2009(11); 2015(9); 2015(11); 2016(6)
Policy Statement: 90(5); 92(1)
LSN: 102
Statute: 12-213
Special Notice: 96(10)
Statute: 10-228b
Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
Certificate: Form CT-CDC
COOPERATIVE HOUSING CORPORATIONS:
Statute: 12-214(a)
Ruling: 93-19
Regulation: 12-225-1 (repealed 8/3/01)
CREDIT CARD SERVICES: (see FINANCIAL SERVICE COMPANY)
CREDITS: (see also specific headings)
Legislation: PA 13-184, §95 (not codified)
Statute: 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-217e; 12-217g; 12-217i; 12-217j; 12-217l (repealed 7/1/13); 12-217n; 12-217o; 12-217p (repealed eff. 6/7/06); 12-217s; 12-217t; 12-217u; 12-217v(repealed 7/1/18); 12-217w; 12-217x; 12-217 (repealed 7/1/13); 12-217z; 12-217aa; 12-217bb (repealed 7/1/13); 12-217cc; 12-217dd; 12-217ee; 12-217ff; 12-217gg; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217mm; 12-217nn; 12-217oo; 12-217pp; 12-217qq; 12-217zz; 12-217aaa; 12-217bbb32-4l; 32-4m; 32-9t; 32-41q; 38a-88a
Special Notice: 99(4); 2000(15); 2002(14); 2005(7); 2006(8); 2009(11); 2010(7); 2013(6); 2015(9); 2015(11); 2016(6); 2019(5)
Policy Statement: 2007(4)
Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 94(6); 95(2), 95(2.1); 99(11), 99(11.1); 2001(14); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13); 2014(21)
CRITICAL INDUSTRIES INVESTMENT FUND CREDIT:
Statute: 32-41q
Special Notice: 99(4); 2002(14)
D
DAY CARE CREDIT: (see also CHILD DAY CARE SUBSIDY AND CREDIT)
Statute: 12-634; 17b-740 through 17b-742 (repealed)
Special Notice: 2002(14)
DEDUCTIONS: (see also specific headings)
Statute: 12-217; 12-213(a)(9)
Special Notice: 91(2); 2002(10), 2002(14); 2009(11)
Office of Counsel Guidance: OCG-4
Statute: 12-217(a)(1)(D)
Office of Counsel Guidance: OCG-4
DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)
DEFINITIONS: (see also specific headings)
Statute: 12-213
Regulation: 12-213-1; 12-219a-1; 12-242d-1
Ruling: 90-36
Special Notice: 99(4)
Statute: 12-217(b)
Special Notice: 2002(10)
Announcement: 2008(7)
Regulation: 12-217-2 (repealed 2/25/00)
DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT)
Statute: 12-217ll
Regulation: 12-217ll-1, 12-217ll-2, 12-217ll-3, 12-217ll-4, 12-217ll-5, 12-217ll-6, 12-217ll-7, 12-217ll-8, 12-217ll-9, 12-217ll-10, 12-217ll-11, 12-217ll-12
Special Notice: 2009(11); 2010(7)
Informational Publication: 2007(31); 2010(13)
DISCLOSURE OF DELINQUENT TAXES: see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION (M)
Regulation: 12-226a-1
Special Notice: 2002(14)
Statute: 12-217hh (repealed 7/1/13)
Special Notice: 2006(8); 2013(6)
Informational Publication: 2006(15); 2007(31); 2010(13)
Regulation: 12-2-8
Policy Statement: 91(1)
DIVIDENDS: (see also specific headings)
Statute: 12-217
Special Notice: 91(2)
Bulletin: 39
Office of Counsel Guidance: OCG-4
Special Notice: 93(26)
Regulation: 12-213-1
E
ECONOMIC PRESENCE: see CARRYING ON BUSINESS
ELECTRIC SUPPLIER DISPLACED WORKER CREDIT:
Statute: 12-217bb (repealed 7/1/13)
Special Notice: 99(4); 2002(14); 2013(6)
Informational Publication: 2004(20); 2006(15); 2007(31); 2010(13)
ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:
Statute: 12-217t
Special Notice: 2002(14)
Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13)
ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))
Statute: 12-217k (repealed eff. 1/1/98)
Special Notice: 93(15); 99(4); 2002(14)
Informational Publication: 95(2); 95(2.1)
EMPLOYER ASSISTED HOUSING TAX CREDIT:
Statute: 12-217p (repealed eff. 6/7/06)
Special Notice: 93(15); 99(4); 2002(14); 2006(8)
Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31)
Statute: 12-217e; 12-217v (repealed 7/1/18); 32-9p; 32-70
Special Notice: 2000(15)
Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
ENTERTAINMENT DISTRICT: (see SERVICE FACILITY CREDIT)
Regulation: 12-233-1 (repealed 2/25/00)
Regulation: 12-242-10
ESTIMATED TAXES: (see also ASSUMED TAX)
Statute: 12-242a - 12-242c (repealed); 12-242d; 12-242e; 12-242f; 12-242g; 12-242h; 12-242i
Regulation: 12-242b-1 (repealed 8/3/01); 12-242d-1; 12-242d-2 (repealed 8/3/01)
Special Notice: 91(2); 96(5); 96(10); 2002(14); 2003(2); 2009(11); 2015(9)
LSN: 90-1
TSSN: 14, 14A
Informational Publication: 99(12); 99(12.1); 99(13); 99(13.1); 2003(37); 2004(19); 2005(14); 2006(19); 2007(18); 2008(15); 2009(34); 2010(10); 2011(21); 2012(10); 2013(18); 2014(21); 2015(12); 2015(14); 2016(11); 2016(16); 2017(24); 2017(25); 2018(9); 2019(9)
Statute: 12-233
Legislation: PA 13-184, §§75, 95 (not codified); PA 19-54, § 8
Statute: 12-213; 12-225; 12-242ee; 12-81aa; 32-4l; 32-9t; 32-610
Regulation: 12-213-2; 12-225-2
Special Notice: 96(10); 2019(5)
Ruling: 89-57
EXEMPTIONS: (see also specific headings)
Regulation: 12-214-2
Ruling: 93-19
Special Notice: 93(13); 93(15); 96(10); 99(4); 2002(14)
EXPENSES RELATED TO DIVIDENDS:
Ruling: 91-15
Bulletin: 39
EXPORT ZONE EXEMPTION: (see INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)
Regulation: 12-213-1
Bulletin: 39
F
Statute: 12-230
Statute: 12-224
FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)
Regulation: 12-217jj-1, 12-217jj-212-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8
Special Notice: 2006(8); 2009(11); 2010(7); 2013(6); 2015(9)
Policy Statement: 2007(4)
Informational Publication: 2006(15); 2007(31); 2010(13)
FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)
Statute: 12-217kk
Special Notice: 2009(11); 2013(6)
Informational Publication: 2007(31); 2010(13)
FINANCIAL INSTITUTIONS CREDIT:
Special Notice: 2002(14); 2010(7)
Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15); 2007(31); 2010(13)
FINANCIAL SERVICE COMPANY: (see also PASSIVE INVESTMENT COMPANY)
Statute: 12-218(j); 12-218b; 12-219(c)
Special Notice: 99(4)
Legislation: PA 13-184, §95 (not codified)
Statute: 12-217ii; 32-4l; 32-9t
Special Notice: 2019(5)
FIXED CAPITAL INVESTMENT CREDIT:
Statute: 12-217w
Special Notice: 99(4); 2002(14)
Informational Publication: 95(2.1); 2006(15); 2007(31); 2010(13)
FOREIGN CORPORATION EXEMPTION:
Statute: 12-214(a)(2)(I)
Special Notice: 99(4)
Regulation: 12-242-11 (repealed 2/25/00)
Office of Counsel Guidance: OCG-4
FORFEITURE OF CORPORATE RIGHTS:
Statute: 12-230
G
GLOBAL INTANGIBLE LOW-TAXED INCOME (GILTI):
Special Notice: 2018(7)
Statute: 12-217mm
Special Notice: 2009(11)
Statute: 12-213(a)(9)
Ruling: 90-36
Special Notice: 99(4)
H
Statute: 12-236
HIGHER EDUCATION LOAN CREDIT: (eff. 1/1/2022)
Statute: 12-217qq
Special Notice: 2019(5)
Statute: 12-217y (repealed 7/1/13)
Regulation: 12-217y-1, 12-217y-2, 12-217y-3, 12-217y-4, 12-217y-5, 12-217y-6, 12-217y-7, 12-217y-8
Special Notice: 2000(15); 2002(14); 2013(6)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
HISTORIC HOME REHABILITATION CREDIT:
Statute: 10-416 (formerly 10-320j); 10-416c
Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9
Special Notice: 2000(15); 2002(14); 2013(6); 2019(5)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
Statute: 10-416b
Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13
Informational Publication: 2007(31); 2010(13)
HISTORIC STRUCTURE REHABILITATION CREDIT:
Special Notice: 2006(8); 2019(5)
Informational Publication: 2006(15); 2007(31); 2010(13)
Statute: 8-395
Regulation: 8-395-1; 8-395-2; 8-395-3; 8-395-4; 8-395-5; 8-396-6; 8-395-7; 8-395-8; 8-395-9; 8-395-10; 8-395-11 (all repealed 6/11/14)
Special Notice: 99(4); 2000(15); 2002(14); 2006(8)
Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
HUMAN CAPITAL INVESTMENT CREDIT:
Statute: 12-217x
Special Notice: 99(4); 2000(15); 2002(14)
Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
I
Special Notice: 2013(6); 2019(5)
Ruling: 95-12
INDUSTRIAL WASTE FACILITY CREDIT:
Statute: 12-217d (repealed)
Special Notice: 99(4); 2002(14)
Statute: 12-213; 12-214(a)(2); 12-231a
Special Notice: 99(4)
INSURANCE AND FINANCIAL SERVICES EXPORT ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE (S))
Statute: 32-537
Special Notice: 96(10); 96(17)
INSURANCE REINVESTMENT CREDIT:
Statute: 38a-88a
Special Notice: 2000(15); 2002(14); 2010(7)
Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
Statute: 12-223b
Ruling: 91-15
Legislation: PA 05-260, §9 (uncodified)
Statute: 12-222(c); 12-227; 12-229; 12-231; 12-30a
Special Notice: 93(15); 2002(14)
INTERLOCAL RISK MANAGEMENT AGENCIES:
Statute: 12-219(d)
Ruling: 89-46; 2003-3
Bulletin: 29
J
Special Notice: 2012(6); 2013(6)
Informational Publication: 2010(13)
Regulation: 12-213-1
L
Statute: 12-217ff
Informational Publication: 2007(31); 2010(13)
Statute: 12-213; 12-214; 12-216
Policy Statement: 91(1)
LIMITED LIABILITY COMPANIES: (see also BUSINESS ENTITY TAX (M))
Special Notice: 98(3); 99(3); 99(4); 2009(11)
Policy Statement: 92(12); 92(12.1); 93(5); 93(5.1)
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)
Bulletin: 29
LOSS CARRYOVER: (see CARRYOVERS)
M
MACHINERY AND EQUIPMENT EXPENDITURE CREDIT:
Statute: 12-217o
Special Notice: 93(15): 2000(15); 2002(14)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
MANUFACTURING FACILITY CREDIT: (see SERVICE FACILITY CREDIT)
MANUFACTURING REINVESTMENT ACCOUNT:
Statute: 32-9zz; 12-213(a)(9); 12-217(a)(1)
Special Notice: 2012(6)
MARKET BASED SOURCING:
Statute: 12-218(b)
Special Notice: 2016(6); 2017(1)
Statute: 12-217; 12-238 (repealed)
Special Notice: 96(10)
Policy Statement: 91(1)
Special Notice: 96(10); 99(3); 2002(14)
Informational Publication: 2014(21); 2015(12); 2017(25)
Statute: 12-218
Special Notice: 96(10)
Statute: 12-214(a)(2)(G)
Special Notice: 93(15)
N
NEIGHBORHOOD ASSISTANCE PROGRAM CREDIT: (see also NEIGHBORHOOD ASSISTANCE PROGRAM (M))
Legislation: SA 10-8, §3; PA 14-187, §54 (not codified)
Statute: 12-217(c); 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637 (repealed), 12-637a, 12-638; 2-124
Regulation: 12-638-1, 12-638-2; 12-638-3, 12-638-4, 12-638-5 (repealed eff. 6/11/14); 12-638-6, 12-638-7, 12-638-8
Special Notice: 95(11); 99(4); 2000(15); 2002(14); 2010(7)
Informational Publication: 95(2); 95(2.1); 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)
Statute: 12-217
Special Notice: 2002(10), 2002(14); 2009(11)
Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14); 2014(21)
Statute: 12-217
Regulation: 12-223a-2
Special Notice: 96(10); 2009(11); 2015(9); 2015(11)
Bulletin: 39
Statute: 12-217m (repealed effective 1/1/98)
Special Notice: 99(4); 2002(14)
Informational Publication: 95(2); 95(2.1)
Legislation: PA 13-184, §95 (not codified)
Statute: 12-217gg; 12-217ii; 32-4l; 32-9t(i)(1)
Special Notice: 2006(8); 2019(5)
Informational Publication: 2006(15); 2007(31); 2010(13)
Special Notice: 93(26)
NONSTOCK HOUSING CORPORATIONS: (see COOPERATIVE HOUSING CORPORATIONS)
Regulation: 12-236-1 (repealed 2/25/00)
O
Announcement: 94(1)
Statute: 12-217(a)(1)(E); 12-217dd; 12-632
Ruling: 2002-2
Special Notice: 2000(15); 2009(11); 2013(6)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
OPPORTUNITY VOUCHER CERTIFICATE TAX CREDIT:
Statute: 17b-16
Special Notice: 99(4)
Informational Publication: 95(2.1)
Statute: 12-217aa
Informational Publication: 2006(15); 2007(31); 2010(13)
P
Statute: 12-218; 12-219a; 12-219b
Special Notice: 96(10)
PASSIVE INVESTMENT COMPANY: (see also FINANCIAL SERVICE COMPANY)
Statute: 12-213(a)(27)
Special Notice: 99(4); 2000(14)
PAYMENT OF TAX: (see also ELECTRONIC FUNDS TRANSFER (M))
Statute: 12-216
PENALTIES: (see INTEREST AND PENALTIES)
Ruling: 96-9
LSN: 102
Regulation: 12-219a-1
Special Notice: 96(10)
Regulation: 12-219a-1
Q
QUALIFIED PRODUCTION CREDIT: (see FILM PRODUCTION TAX CREDIT)
QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT; HISTORIC STRUCTURE REHABILITATION CREDIT)
QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:
Statute: 12-217nn
Special Notice: 2010(3); 2010(7); 2010(13)
R
RATE
Special Notice: 96(10)
REAL ESTATE INVESTMENT COMPANIES:
Special Notice: 93(15)
REAL ESTATE INVESTMENT TRUSTS:
Statute: 12-213(a)(28); 12-217
Ruling: 92-10
Special Notice: 99(4); 2009(11)
Informational Publication: 2010(21)
RECEIPTS FACTOR: (see also APPORTIONMENT)
Statute: 12-218
Ruling: 95-12
Special Notice: 93(15)
Policy Statement: 92(5)
Statute: 12-15(d); 12-39t; 12-39u; 12-225; 12-226; 12-227
Policy Statement: 96(4)
REGULATED INVESTMENT COMPANIES:
Statute: 12-218(f)
Ruling: 91-26; 93-2; 93-24; 99-5
Special Notice: 96(10)
Statute: 12-242
Special Notice: 99(4); 2004(22)
RESEARCH AND DEVELOPMENT CREDIT, HIGHER EDUCATION INSTITUTIONS:
Statute: 12-217l (repealed 7/1/13)
Special Notice: 2002(14); 2013(6)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
RESEARCH AND DEVELOPMENT CREDIT, NON-INCREMENTAL EXPENDITURES:
Statute: 12-217n; 12-217ee; 12-217aaa; 12-217bbb; 32-4m
Special Notice: 93(21); 99(4); 2000(15); 2002(14); 2013(6)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT:
Ruling: 97-6
Special Notice: 93(15); 93(21); 99(4); 2000(15)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
Legislation: PA 05-260, §9 (not codified)
Statute: 12-39aa; 12-222; 12-224; 12-226; 12-242i
Special Notice: 98(3); 99(3); 99(4), 99(14)
Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2)
Informational Publication: 99(21), 99(21.1); 2000(26)2003(28)2006(11)2015(12); 2017(25)
Announcement: 2001(8), 2001(8.1); 2001(9)
Office of Counsel Guidance: OCG-4
S
S CORPORATIONS: (see also PASS-THROUGH ENTITY TAX (I))
Statute: 12-214(a)(2)(J); 12-217
Special Notice: 96(10); 98(3); 98(4); 99(3); 99(4); 2009(11)
Informational Publication: 99(13), 99(13.1); 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)
Announcement: 92(7)
Bulletin: 19
SECURITIES BROKERAGE SERVICES:
Statute: 12-218(g)
Statute: 12-217e; 32-9p; 32-70
Regulation: 32-9p-5
Special Notice: 93(15); 2000(15); 2002(14); 2010(7)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
Statute: 12-234
Statute: 12-217(a)(1)
Special Notice: 2017(10)
SMALL BUSINESS ADMINISTRATION GUARANTY FEE CREDIT:
Statute: 12-217cc
Special Notice: 2000(15); 2002(14); 2010(7)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
SMALL BUSINESS JOB CREATION CREDIT: (see QUALIFIED SMALL BUSINESS JOB CREATION CREDIT)
STIMULUS DEPRECIATION: (see DEPRECIATION)
Statute: 12-232
Statute: 12-223f
Special Notice: 2009(11)
Special Notice: 91(2); 2005(7); 2006(8); 2009(11); 2013(6); 2015(9); 2019(5)
Informational Publication: 2014(21)
T
Statute: 12-214
TEMPORARY FAMILY ASSISTANCE PROGRAM CREDIT: (see HIRING INCENTIVE CREDIT)
TRAFFIC REDUCTION PROGRAMS CREDIT:
Statute: 12-217s
Special Notice: 2000(15); 2002(14)
Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
U
Statute: 12-225; 12-226; 12-229; 12-242d
Special Notice: 93(15); 2002(14)
UNINCORPORATED BUSINESS TAX:(see UNINCORPORATED BUSINESS TAX (M))
Statute: 12-213; 12-214; 12-217; 12-217n12-217t; 12-217u; 12-217gg; 12-218; 12-218b; 12-218c; 12-218d; 12-218e; 12-218f; 12-218g; 12-219; 12-219a; 12-221a; 12-222; 12-223a; 12-223b; 12-223c; 12-223e; 12-223f; 12-242d; 38a-88a
Special Notice:2015(9); 2015(11); 2016(1); 2016(6); 2019(5)
Office of Counsel Guidance: OCG-2, OCG-3
Announcement: 92(7)
URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:
Legislation: PA 13-184, §95 (not codified)
Statute: 32-4 l; 32-9t; 12-81aa
Special Notice: 2000(15); 2002(14); 2005(7); 2015(9); 2015(11); 2019(5)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
V
VOCATIONAL REHABILITATION JOB CREATION CREDIT:
Statute: 12-217oo
Special Notice: 2010(3); 2010(7)
Informational Publication: IP 2010(13)
W
Statute: 12-217(a)(1)
Statute: 12-217f (repealed eff. 1/1/98)
Regulation: 12-217f-1, 12-217f-2, 12-217f-3, 12-217f-4
Special Notice: 99(4); 2002(14)
Informational Publication: 95(2); 95(2.1)