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Federal, State Income Tax & Investment
Federal and state corporate income tax, franchise and gross receipts tax, multistate apportionment, P.L. 86-272 and foreign-owner information reporting.
Articles in this topic
8 articles · last reviewed 2026-07-18
Federal, State Income Tax & Investment
Annual Compliance Calendar for the U.S. Subsidiary of a Chinese Company: Federal, State and Internal Deadlines Month by Month - B&G US Tax
Month-by-month compliance calendar for a U.S.
Read article → Federal, State Income Tax & InvestmentA U.S. company incorporated in August: which year-end should it pick, and when is the first Form 1120 due? - B&G US Tax
A U.S.
Read article → Federal, State Income Tax & InvestmentBuying equipment before year-end: 100% bonus depreciation is back, but Florida and California do not follow - B&G US Tax
Federal law restored permanent 100% bonus depreciation for equipment acquired and placed in service after January 19, 20
Read article → Federal, State Income Tax & InvestmentU.S. Income Tax Filing for Foreign-Owned Businesses: Obligations Often Missed
“The company had no profit, so there is no U.
Read article → Federal, State Income Tax & InvestmentBuilding a U.S. facility in 2026: production assets and depreciation opportunities
A depreciation opportunity is not a percentage selected at return time.
Read article → Federal, State Income Tax & InvestmentBeyond Sales Tax Nexus: income, franchise and gross-receipts taxes
Reaching Sales Tax Nexus does not answer whether a business also owes an income, franchise, B&O or CAT filing.
Read article → Federal, State Income Tax & InvestmentMultistate apportionment and sourcing for goods and services
Nexus determines whether a state may require a filing; apportionment determines how much multistate business income is assigned there.
Read article → Federal, State Income Tax & InvestmentWhat P.L. 86-272 still protects in the digital-commerce era
P.L.
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