The Real Estate Tax Offset is Probably Invalid and Should be Abolished
The Personal Property Tax Offset Should be Abolished
The Present Definition of “Doing Business” is Unsatisfactory
Are Holding Companies Taxable Under the Act?
Are Holding Companies Business Corporations?
Are Nonprofit Corporations Taxable Under the Act?
Stock Dividends; Subscription Rights
Why Discriminate Against Oil Wells?
Corporations Whose First Taxable Year is a Period of Less Than Twelve Months Not Properly Provided For
Consolidated Returns Provision Ambiguous and Probably Invalid
Consolidated Returns Provision Probably Invalid as Applied to National Banks
Franchise Tax Commissioner Is Without Authority to Extend Time of Payment of Second Installment
The Lien Provisions of the Statute Create a very Confused and Undesirable Situation
Summary of Recommended Amendments to the Bank and Corporation Franchise Tax Act
Summary of Alternative Amendments If Some of the Above Amendments are Not Adopted
Roger J. Traynor and Frank M. Keesling,
Analysis of the Bank and Corporation Franchise Tax Act, Part Two of Two
Available at: http://repository.uchastings.edu/tax/4