Combined and Consolidated Reporting for Alabama
45 Pages Posted: 27 Nov 2013
Date Written: January 5, 1998
Alabama should consider allowing a federal consolidated group to file a combined state income tax return, to provide a fair and stable revenue source for the state, and to compute the state taxable income of the conglomerate appropriately.
Keywords: alabama, combined return, consolidated return, corporate income tax, conglomerate, affiliated group
JEL Classification: H22, H25, H71, K34
Suggested Citation: Suggested Citation