REVENUE
42.23 - corporate income tax - general
42.23.101 extent of tax liability
42.23.102 doing or engaging in business
42.23.103 exemptions
42.23.104 gross income
42.23.105 disclosure of information
42.23.106 treatment of gains from certain liquidation
42.23.107 definitions
42.23.108 conditions for exemption for dividends
42.23.109 reporting requirements
42.23.110 determination of qualified investments
42.23.111 federal obligation interest
42.23.112 research and development - application and eligibility
42.23.113 research and development firm - exemption period
42.23.114 reorganizations
42.23.115 principal purpose defined
42.23.116 unrelated income
42.23.117 surtax
42.23.118 nature of property being sold
42.23.119 solicitation of orders
42.23.120 independent contractors
42.23.201 accounting periods
42.23.202 notice of election of fiscal year
42.23.203 change of accounting period
42.23.211 use of separate accounting method
42.23.212 basis for disposition of property
42.23.301 period covered by return
42.23.302 extension of filing time
42.23.303 change in federal tax or return
42.23.311 filing requirements upon merger or consolidation
42.23.312 filing requirements for inactive corporations
42.23.313 filing requirements upon dissolution, withdrawal, or cessation of business
42.23.401 business expenses
42.23.402 deduction for certain interest income
42.23.403 treatment of other taxes paid
42.23.404 depreciation and obsolescence
42.23.405 depletion allowance
42.23.406 contributions to pension and profit sharing plans
42.23.407 limitation on charitable contribution deduction
42.23.411 losses not compensated for
42.23.412 net operating losses
42.23.413 carryovers of net operating losses
42.23.414 filings in connection with net operating losses
42.23.415 treatment of mergers and consolidations
42.23.416 adjustment of allowable deductions
42.23.417 computation of adjustment
42.23.418 deductions for corporate donations of computer equipment to schools
42.23.421 deduction for investment for energy conservation
42.23.422 determination of capital investment for energy conservation
42.23.423 types of appropriate investments for energy con - servation purposes
42.23.424 sale of land to a beginning farmer - corporate income tax deduction
42.23.501 credit for contractor's gross receipts tax
42.23.502 investment credit
42.23.503 disability insurance premiums credit
42.23.504 who may claim the infrastructure user fee credit
42.23.505 claiming the infrastructure user fee credit
42.23.506 recapture of the infrastructure user fee credit
42.23.511 credit for new or expanding corporations
42.23.512 period of eligibility
42.23.513 manufacturing defined
42.23.514 new corporation
42.23.515 expanding corporation
42.23.516 compliance with certain statutes required
42.23.517 full-time jobs
42.23.518 submission of employee lists
42.23.519 determination of new jobs
42.23.520 determination of wages
42.23.521 availability of tax credit
42.23.522 when credit may be claimed
42.23.523 business inventory tax
42.23.601 refunds and credits
42.23.602 overdue taxes
42.23.603 jeopardy assessments
42.23.604 interest on deficiencies
42.23.605 penalty and interest
42.23.606 quarterly estimated tax payments
42.23.607 computation of quarterly estimated tax under-payment interest
42.23.608 basis for not waiving the quarterly estimated tax underpayment interest
42.23.609 short period returns
42.23.701 recognition of a limited liability company
42.23.702 taxation of a limited liability company
42.23.801 net operating losses
42.23.802 carryovers of net operating losses
42.23.803 filings in connection with net operating losses
42.23.804 treatment of mergers, consolidations, and reorganizations
42.23.805 treatment of net operating losses spanning a change in reporting methods