Office +1 714.234.5538
G&G State Tax Group

Income and franchise procedure

Computation, apportionment, and filing questions under state income and franchise tax regimes, including the deviation and adjustment mechanisms that sit behind the standard formulas.

2 articles Search the library

New York

1
When can a taxpayer use alternative apportionment in New York?Who can deviate from the statutory formula, who carries the burden, and what the 2023 final regulations changed.

Tennessee

1
How is the Tennessee franchise tax computed for an entity holding real estate in the state?The property measure is repealed for 2024 and later years; what the old floor still governs, and where the net worth base now leads.