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  2. Amerada Hess Corp. v. Division of Taxation - Wikipedia

    en.wikipedia.org/wiki/Amerada_Hess_Corp._v...

    Amerada Hess Corp. v. Division of Taxation, 490 U.S. 66 (1989), was a United States Supreme Court case in which the Court held that, when determining how much business a corporation has done in a state for tax purposes, the Dormant Commerce Clause requires only that the formula be rational.

  3. United States as a tax haven - Wikipedia

    en.wikipedia.org/wiki/United_States_as_a_tax_haven

    The Delaware Division of Corporations said in August 2015 that "an LLC entices all types of people since it is easy to operate and oversee", and Delaware is currently one of the few states without sales tax. [9] Delaware does not tax the companies that operate there, nor does it tax their royalty income.

  4. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    U.S. corporate income tax return form 1120. [80] Corporations subject to U.S. tax must file federal and state income tax returns. [81] Different tax returns are required at the federal and some state levels for different types of corporations or corporations engaged in specialized businesses.

  5. Dividends received deduction - Wikipedia

    en.wikipedia.org/wiki/Dividends_received_deduction

    In order to receive the tax benefit of a dividends received deduction, a corporate shareholder must hold all shares of the distributing corporation's stock for a period of more than 45 days. Per §246(c)(1)(A), a dividends received deduction is denied under §243 with respect to any share of stock that is held by the taxpayer for 45 days or less.

  6. State income tax - Wikipedia

    en.wikipedia.org/wiki/State_income_tax

    Returns are also required by partnerships doing business in the state. Many states require that a copy of the federal income tax return be attached to their state income tax returns. The deadline for filing returns varies by state and type of return, but for individuals in many states is the same as the federal deadline, typically April 15.

  7. Explainer-Did Delaware 'lock the doors' to stop companies ...

    www.aol.com/news/explainer-did-delaware-lock...

    Elon Musk has claimed that Delaware, home to much of corporate America, is trying to prevent businesses from heeding his call to leave the state, where a court invalidated his $56 billion Tesla ...

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  9. Delaware General Corporation Law - Wikipedia

    en.wikipedia.org/wiki/Delaware_General...

    The Delaware General Corporation Law (sometimes abbreviated DGCL), officially the General Corporation Law of the State of Delaware (Title 8, Chapter 1 of the Delaware Code), is the statute of the Delaware Code that governs corporate law in the U.S. state of Delaware. [1] The statute was adopted in 1899.