Florida Administrative Code (Last Updated: March 13, 2024) |
12. Department of Revenue |
12C. Corporate, Estate and Intangible Tax |
12C-1. Corporate Income Tax |
1(1) The Department of Revenue hereby incorporates by reference in this rule the following sections of the United States Internal Revenue Code of 1986, as amended and in effect January 1, 1993:
33(a) s. 55, I.R.C.;
37(b) s. 78, I.R.C.;
41(c) s. 108, I.R.C.;
45(d) s. 338, I.R.C.;
49(e) s. 381, I.R.C.;
53(f) s. 382, I.R.C.;
57(g) s. 404, I.R.C.;
61(h) s. 862, I.R.C.;
65(i) s. 1272, I.R.C.;
69(j) s. 1288, I.R.C.;
73(k) s. 1374, I.R.C.;
77(l) s. 1375, I.R.C.;
81(m) s. 1552, I.R.C.;
85(n) s. 1563, I.R.C.
89(2) The Department of Revenue hereby incorporates by reference in this rule Public Law 86-272 (10515 U.S.C. ss. 381 109– 384).
111(3) The Department of Revenue hereby incorporates by reference in this rule Rev. Rule. 73-112.
126(4) The Department of Revenue hereby incorporates by reference the following court cases:
139(a) 140Norfolk and Western Railway Co. v. Missouri State Tax Commission, 150390 U.S. 317, 88 S. Ct. 995, 19 L. Ed. 2d 1201 (1968);
163(b) 164Butler Bros. v. McColgan, 168315 U.S. 501, 62 S. Ct. 701, 86 L. Ed. 991 (1942);
180(c) 181Hans Rees’ Sons, Inc. v. North Carolina ex rel Maxwell, 191283 U.S. 123, 51 S. Ct. 385, 75 L. Ed 879 (1931).
203Rulemaking Authority 205213.06(1), 206220.51 FS. 208Law Implemented 120.543 FS. History–New 5-17-94.