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Corporation Tax Bulletins

Corporation Tax Bulletin 2017-01 -- Net Operating Loss Deduction (NOL)

Corporation Tax Bulletin 2014-04 -- The Application of Sale of Restricted Tax Credits

Corporation Tax Bulletin 2011-02 -- Gross Receipts Tax Accounting Method

Corporation Tax Bulletin 2011-01 -- Disallowance and Recovery of 100 Percent Bonus Depreciation

Corporation Tax Bulletin 2010-01 -- KOZ Expiration Credit Calculation

Corporation Tax Bulletin 2008-05 -- Corporate Net Income Tax Add-Back of Taxes Imposed on or Measured by Net Income

Corporation Tax Bulletin 2008-04 -- Determining the taxable portion of a corporate taxpayer’s cash balance in the

Corporation Tax Bulletin 2008-03 -- Net Loss Deduction Limitations under Internal Revenue Code Section 381 and Section 382

Corporation Tax Bulletin 2008-01 -- Due Date For The Election Not To Be Taxed As A PA S Corporation

Corporation Tax Bulletin 2007-02 -- Valuation of Shares in the Calculation of the Bank Shares Tax After the AllFirst Bank Decision

Corporation Tax Bulletin 2007-01 -- Subjectivity of a Single Member Limited Liability Company (LLC) or Business Trust to the Capital Stock/Foreign Franchise Tax

Corporation Tax Bulletin 2006-01 -- Calculation of the Corporation Tax Bulletin 2006-01 - Apportionment Fraction for Corporate Net Income Tax and Weighting Apportionment Factors

Corporation Tax Bulletin 2005-02 -- Payphone Service

Corporation Tax Bulletin 2005-01 -- Corporation Tax Information Bulletin Relating to Gross Receipts Tax on International

Corporation Tax Bulletin 2004-01 -- Application of P.L. 86-272 and de minimis standards

Corporation Tax Bulletin 124 -- Calculation of Sales Factor in Computing KOZ Credit

Corporation Tax Bulletin 123 -- Subjectivity to Gross Receipts Taxes Article IX Mobile Telecommunications (DCT-64)

Tax Bulletin 53B -- Procedures for Securing Clearance Certificates for Foreign Corporations Withdrawing from Pennsylvania and Surrendering the Certificate of Authority to the PA Department of State (REV-251)

Tax Bulletin 53C -- Procedures for Securing Clearance Certificates for Pennsylvania Corporations Formally Dissolving Through the PA Department of State (REV-252)

Tax Bulletin 53D -- Procedures for Filing Tax Reports/Returns When Two or More Corporations are Merging, Consolidating or Dividing (REV-253)