IRC Authority Graph

§23222

4 cases·2 followed·2 cited—50% support

Statute Text — 26 U.S.C. §23222

Statute text not available for this section.

4 Citing Cases

FOLLOWED The Charles Schwab Corporation and includable subsidiaries, Petitioner 107 T.C. No. 17 · 1996

However, that is the result of applying section 23222(a) of the California code, as it existed prior to the 1972 amendment, to the facts of this case.

The Charles Schwab Corporation and Subsidiaries, Petitioner · 2004

23222 (West 1992). When a corporation’s first operational year is less than 12 months, California’s franchise tax treatment is different. The difference occurs with respect to the second operational year. For the first year the corporation is required to file a franchise tax return within 2-1/2 months from the end of the first short year. In e

The Charles Schwab Corporation and Subsidiaries, Petitioner · 2004

23222 (West 1992). When a corporation’s first operational year is less than 12 months, California’s franchise tax treatment is different. The difference occurs with respect to the second operational year. For the first year the corporation is required to file a franchise tax return within 2-1/2 months from the end of the first short year. In e

Charles Schwab Corp. v. Commissioner 107 T.C. 282 · 1996