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  2. Tax consolidation - Wikipedia

    en.wikipedia.org/wiki/Tax_consolidation

    California subsequently repealed the “water's edge” fee. Illinois requires unitary group filings for United States corporations only. Under the unitary concept, all commonly controlled corporations within the unitary management and control group are required to join in a consolidated return filing for the state.

  3. Low-profit limited liability company - Wikipedia

    en.wikipedia.org/wiki/Low-profit_limited...

    Many states have an initial filing fee along with an annual fee and annual report filing requirement necessary for an L3C to maintain its legal status. Following filing, the members of the L3C must execute a formal operating agreement. In the operating agreement, L3Cs need to define its purpose per the provisions of IRS Treasury Regs.Sec.53. ...

  4. Corporate tax in the United States - Wikipedia

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

    Corporations must file tax returns in all U.S. jurisdictions imposing an income tax. Such returns are a self-assessment of tax. ... Illinois 7.3% $0 Indiana 8.5% $0 ...

  5. Incorporation (business) - Wikipedia

    en.wikipedia.org/wiki/Incorporation_(business)

    A registration fee is due, which is usually between $25 and $1,000, depending on the state. A corporate name is generally made up of three parts: "distinctive element", "descriptive element", and a legal ending. All corporations must have a distinctive element, and in most filing jurisdictions, a legal ending to their names.

  6. State income tax - Wikipedia

    en.wikipedia.org/wiki/State_income_tax

    Such tax is generally based on business income of the corporation apportioned to the state plus nonbusiness income only of resident corporations. Most state corporate income taxes are imposed at a flat rate and have a minimum amount of tax. Business taxable income in most states is defined, at least in part, by reference to federal taxable income.

  7. Series LLC - Wikipedia

    en.wikipedia.org/wiki/Series_LLC

    California does not permit series LLCs. However, California requires that each cell of a foreign series LLC that does business in California must pay the annual franchise fee. Delaware [18] 1996 90 note 6 300 no D.Columbia [19] 99 note 1 note 2 300/2 yrs Illinois [1] 2005 150 note 1 note 2 75 yes Indiana [20] Iowa [4] 50 note 1 no 45 no Kansas ...

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