Combined and Consolidated Reporting for Alabama

45 Pages Posted: 27 Nov 2013

See all articles by William A. Raabe

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

Date Written: January 5, 1998

Abstract

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

Raabe, William A., Combined and Consolidated Reporting for Alabama (January 5, 1998). State Tax Notes, 1998. Available at SSRN: https://ssrn.com/abstract=2360287

William A. Raabe (Contact Author)

University of Wisconsin - Whitewater - College of Business and Economics ( email )

Whitewater, WI 53190
United States

HOME PAGE: http://billraabetax.com

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