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Rule Chapter: 42.23
Chapter Title: CORPORATE INCOME TAX - GENERAL
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42.23 : CORPORATE INCOME TAX - GENERAL


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Rule No. Rule Title Latest
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Effective
Date
Subchapter 1
General Provisions
42.23.101 EXTENT OF TAX LIABILITY access file 12/31/1972
42.23.102 DOING OR ENGAGING IN BUSINESS access file 12/31/1972
42.23.103 EXEMPTIONS access file 10/12/2001
42.23.104 GROSS INCOME REP 10/12/2001
42.23.105 DISCLOSURE OF INFORMATION REP 9/23/2011
42.23.106 TREATMENT OF GAINS FROM CERTAIN LIQUIDATION access file 1/29/1982
42.23.107 DEFINITIONS access file 9/23/2011
42.23.108 CONDITIONS FOR EXEMPTION FOR DIVIDENDS access file 11/26/2016
42.23.109 REPORTING REQUIREMENTS access file 11/26/2016
42.23.110 DETERMINATION OF QUALIFIED INVESTMENTS access file 7/30/1982
42.23.111 FEDERAL OBLIGATION INTEREST REP 4/26/1996
42.23.112 RESEARCH AND DEVELOPMENT - APPLICATION AND ELIGIBILITY access file 11/26/2016
42.23.113 RESEARCH AND DEVELOPMENT FIRM - EXEMPTION PERIOD access file 11/26/2016
42.23.114 REORGANIZATIONS access file 10/16/1987
42.23.115 PRINCIPAL PURPOSE DEFINED access file 10/16/1987
42.23.116 UNRELATED INCOME access file 11/26/2016
42.23.117 SURTAX REP 11/26/2016
42.23.118 NATURE OF PROPERTY BEING SOLD REP 10/12/2001
42.23.119 SOLICITATION OF ORDERS REP 10/12/2001
42.23.120 INDEPENDENT CONTRACTORS REP 10/12/2001
Subchapter 2
Tax Accounting
42.23.201 ACCOUNTING PERIODS REP 12/27/2002
42.23.202 NOTICE OF ELECTION OF FISCAL YEAR REP 1/29/1982
42.23.203 CHANGE OF ACCOUNTING PERIOD REP 4/26/1996
Rules 42.23.204 through 42.23.210 reserved
42.23.211 USE OF SEPARATE ACCOUNTING METHOD access file 8/14/1992
42.23.212 BASIS FOR DISPOSITION OF PROPERTY access file 11/26/2016
Subchapter 3
Returns
42.23.301 PERIOD COVERED BY RETURN access file 10/12/2001
42.23.302 EXTENSION OF FILING TIME access file 12/22/1995
42.23.303 CHANGE IN FEDERAL TAX OR RETURN access file 11/26/2016
Rules 42.23.304 through 42.23.310 reserved
42.23.311 FILING REQUIREMENTS UPON MERGER OR CONSOLIDATION access file 10/12/2001
42.23.312 FILING REQUIREMENTS FOR INACTIVE CORPORATIONS access file 11/26/2016
42.23.313 FILING REQUIREMENTS UPON DISSOLUTION, WITHDRAWAL, OR CESSATION OF BUSINESS access file 11/26/2016
Subchapter 4
Deductions
42.23.401 BUSINESS EXPENSES access file 10/12/2001
42.23.402 DEDUCTION FOR CERTAIN INTEREST INCOME REP 1/29/1982
42.23.403 TREATMENT OF OTHER TAXES PAID access file 11/26/2016
42.23.404 DEPRECIATION AND OBSOLESCENCE access file 9/8/1988
42.23.405 DEPLETION ALLOWANCE access file 10/12/2001
42.23.406 CONTRIBUTIONS TO PENSION AND PROFIT SHARING PLANS access file 12/31/1972
42.23.407 LIMITATION ON CHARITABLE CONTRIBUTION DEDUCTION access file 10/12/2001
Rules 42.23.408 through 42.23.410 reserved
42.23.411 LOSSES NOT COMPENSATED FOR access file 10/12/2001
42.23.412 NET OPERATING LOSSES TRANS 9/23/2011
42.23.413 CARRYOVERS OF NET OPERATING LOSSES TRANS 12/21/2001
42.23.414 FILINGS IN CONNECTION WITH NET OPERATING LOSSES TRANS 9/23/2011
42.23.415 TREATMENT OF MERGERS AND CONSOLIDATIONS TRANS 9/23/2011
42.23.416 ADJUSTMENT OF ALLOWABLE DEDUCTIONS REP 4/26/1996
42.23.417 COMPUTATION OF ADJUSTMENT REP 4/26/1996
42.23.418 DEDUCTIONS FOR CORPORATE DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS access file 10/12/2001
Rules 42.23.419 and 42.23.420 reserved
42.23.421 DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION access file 11/26/2016
42.23.422 DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION access file 10/12/2001
42.23.423 TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES access file 10/12/2001
42.23.424 SALE OF LAND TO A BEGINNING FARMER - CORPORATE INCOME TAX DEDUCTION access file 11/26/2016
Subchapter 5
Tax Credits
42.23.501 CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX TRANS 8/20/2004
42.23.502 INVESTMENT CREDIT REP 8/20/2004
42.23.503 DISABILITY INSURANCE PREMIUMS CREDIT TRANS 8/20/2004
42.23.504 WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDIT TRANS 8/20/2004
42.23.505 CLAIMING THE INFRASTRUCTURE USER FEE CREDIT TRANS 8/20/2004
42.23.506 RECAPTURE OF THE INFRASTRUCTURE USER FEE CREDIT TRANS 8/20/2004
Rules 42.23.507 through 42.23.510 reserved
42.23.511 CREDIT FOR NEW OR EXPANDING CORPORATIONS TRANS 8/20/2004
42.23.512 PERIOD OF ELIGIBILITY TRANS 8/20/2004
42.23.513 MANUFACTURING DEFINED TRANS 8/20/2004
42.23.514 NEW CORPORATION TRANS 8/20/2004
42.23.515 EXPANDING CORPORATION TRANS 8/20/2004
42.23.516 COMPLIANCE WITH CERTAIN STATUTES REQUIRED TRANS 8/20/2004
42.23.517 FULL-TIME JOBS REP 8/20/2004
42.23.518 SUBMISSION OF EMPLOYEE LISTS TRANS 8/20/2004
42.23.519 DETERMINATION OF NEW JOBS TRANS 8/20/2004
42.23.520 DETERMINATION OF WAGES TRANS 8/20/2004
42.23.521 AVAILABILITY OF TAX CREDIT TRANS 8/20/2004
42.23.522 WHEN CREDIT MAY BE CLAIMED TRANS 8/20/2004
42.23.523 BUSINESS INVENTORY TAX REP 8/14/1992
Subchapter 6
Payment of Taxes
42.23.601 REFUNDS AND CREDITS access file 11/26/2016
42.23.602 OVERDUE TAXES REP 4/26/1996
42.23.603 JEOPARDY ASSESSMENTS access file 1/29/1982
42.23.604 INTEREST ON DEFICIENCIES REP 4/26/1996
42.23.605 PENALTY AND INTEREST REP 11/11/2016
42.23.606 QUARTERLY ESTIMATED TAX PAYMENTS access file 8/12/1994
42.23.607 COMPUTATION OF QUARTERLY ESTIMATED TAX UNDER-PAYMENT INTEREST access file 4/12/2002
42.23.608 BASIS FOR NOT WAIVING THE QUARTERLY ESTIMATED TAX UNDERPAYMENT INTEREST access file 4/12/2002
42.23.609 SHORT PERIOD RETURNS access file 10/12/2001
Subchapter 7
Limited Liability Companies
42.23.701 RECOGNITION OF A LIMITED LIABILITY COMPANY access file 6/24/1994
42.23.702 TAXATION OF A LIMITED LIABILITY COMPANY access file 11/26/2016
Subchapter 8
Net Operating Losses
42.23.801 NET OPERATING LOSSES access file 12/9/2011
42.23.802 CARRYOVERS OF NET OPERATING LOSSES access file 11/26/2016
42.23.803 FILINGS IN CONNECTION WITH NET OPERATING LOSSES access file 11/26/2016
42.23.804 TREATMENT OF MERGERS, CONSOLIDATIONS, AND REORGANIZATIONS access file 11/26/2016
42.23.805 TREATMENT OF NET OPERATING LOSSES SPANNING A CHANGE IN REPORTING METHODS access file 11/26/2016
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