Get Form It Addback Ga

The Form 700 is an information return and as such the income tax is paid by the partners and not the partnership. This also applies to an LLC that is treated as a partnership for federal income tax purposes.

Rule 560-7-8-. 50 - Conservation Tax Credit (1)Purpose. This regulation provides guidance concerning the implementation and administration of the tax credit under O.C.G.A. § 48-7-29.12.

Georgia Regulation 560-7-7-. 05 provides that the term federal jobs tax credit includes those credits that by virtue of Section 280C(a) require the disallowance of a deduction for wages and salaries.

Rule 560-7-3-. 05 Related Member Interest Expenses and Costs; and Intangible Expenses and Costs. Purpose. The purpose of this regulation is to provide guidance with regard to the administration of O.C.G.A.

General rule. O.C.G.A § 48-7-31 provides that the gross receipts factor is a fraction, the numerator of which is the total gross receipts from business done within this state during the tax period, and the denominator of which is the total gross receipts from business done everywhere during the tax period.

Rule 560-7-4-. 05 Deferred Income and Stock Options of Taxable Nonresidents. Purpose. The purpose of this rule is to provide guidance regarding the administration of O.C.G.A.

Rule 560-7-8-. 45 - Film Tax Credit (1)Purpose. This rule provides guidance concerning the implementation and administration of the income tax credits contained within the Georgia Entertainment Industry Investment Act (hereinafter "Act") under O.C.G.A. § 48-7-40.26.

Rule 560-7-3-. 05 Related Member Interest Expenses and Costs; and Intangible Expenses and Costs. Purpose. The purpose of this regulation is to provide guidance with regard to the administration of O.C.G.A.

Rule 560-7-8-. A regular extension of time for filing for an individual and an additional extension of time for filing for a corporation granted by the Internal Revenue Service is accepted by the State of Georgia to the same due date of the Federal return.