ARTHUR J. ENGLAND Corporate Income Tax

ARTHUR J. ENGLAND

Corporate Income Tax

INVENTORY

Box 1

1. 
   Florida Income Tax Code – AJE 3rd draft (first full text, Staff draft No. 1. March 5, 1971.
   
2. 
   Income Tax amendments to Senate Corporate Privilege Tax bill (C/S for SB 1353).
   
3. 
   Florida Income Tax Code – AJE transition draft between staff draft No. 2 and No. 3.
   
4. 
   Florida Income Tax Code – AJE 4th draft, staff draft No. 2.
   
5. 
   Florida Income Tax Code – AJE 5th draft, staff draft No. 3.
   
6. 
   Florida Income Tax Code – AJE second rough draft.
   
7. 
   Florida Income Tax Code – AJE first rough draft.
   
8. 
   Bills introduced prior to 1971 Legislature.
   
   1. 
      HB 3679 April 9, 1970
      
   2. 
      HB 4726 May 5, 1970
      
   3. 
      SB 1553 May 29, 1970
      
9. 
   Miscellaneous charts, outlines & tables.
   

1. 
   Areas of difference between CSHB 16-D and Senate Committee bill as amended on    11-28-1971.
   
2. 
   Analysis of Senate amendments to CSHB 16-D
   
3. 
   AJE – speech 1-21-1972, Miami CPA
   
4. 
   Tentative agenda for joint hearing 11-17 to 19, 1971
   
5. 
   Joint Corporate Tax Hearing 11-17 to 19, 1971
   
6. 
   Outline for 11-17 speech
   
7. 
   Corporate Income Tax – concept outline
   
   1. 
      Draft Florida Code No. 3 allows carryovers only
      
      1. 
         less averaging impact at 5% than at Federal rates
         
      2. 
         reserve problem for state treasury
         
      3. 
         financial planning of state
         
8. 
   Corporate income tax adoption by states
   
9. 
   Corporate statistics from Department of State – July-December 1961
   
10. 
    Corporate privilege tax vs. corporate income tax
    
11. 
    Calendar where corporation earns $55,000 or more (estimated tax rate and payment    schedule)
    
12. 
    Examples reflecting installment sales provisions for retail merchants
    
13. 
    Concepts in multi-state income taxation discussion outline 3-26-1971
    
14. 
    Corporation rates / 1966 a computation and payment of tax
    
15. 
    Tax impact of 4% Florida income tax; 100% allocation to Florida
    
16. 
    Ranking of states by taxation of corporations per $1,000 of personal income
    
17. 
    Estimates of state and local taxes initially paid by business firms 1957-1962-1967.    September 1970, prepared by the Advisory Commission on Intergovernmental    Relations, Washington, D.C.
    
18. 
    Procedure for computing tax of staff draft #3 income tax code
    
19. 
    Tax exemptions (bonds)
    
20. 
    Best sources of state revenue in fiscal 1970
    

10. 
    Department of Revenue procedures manual.
    

1. 
   Handbook for processing corporation income tax returns, 1971, State of Florida
   
   1. 
      Receiving and extraction
      
   2. 
      Clearing and deposit
      
   3. 
      Returns examination
      
   4. 
      Assessment and billing
      
   5. 
      Files management
      

1. 
   Drawings
   

11. 
    Cases relevant to income taxation.
    

1. 
   Thorpe v. Mahin, 250 NE2d 633
   
2. 
   Hutchus v. Mayo, 197 So 495
   
3. 
   Green v. State, 166 So2d 585
   
4. 
   Florida Industrial Commission v. State, 21 So2d 599
   
5. 
   Home Insurance company of New York v. State of New York, 4-7-1980
   
6. 
   New Jersey Realty Title Insurance Company v. Division of Tax Appeals in     Department of Taxation and Finance of New York, et al 70 S.Ct.413
   
7. 
   Society for Savings in the City of Cleveland, Ohio v. Stanley J. Boners, 75 S.Ct. 607
   
8. 
   Werner Machine Company, Inc. v. Director of Division of Taxation, Department of the   Treasury, State of New York, 350 US 492
   
9. 
   The MaCallen Company v. Massachusetts, 279 US 620
   
10. 
    Fred A. Miller v. City of Milwaukee, S.C. Reporter’s ed. 713-718
    
11. 
    Pacific Company v. Charles G. Johnson, 285 US 480
    
12. 
    ‘Tie-In’ to future federal law held unconstitutional
    
13. 
    Illinois Tax Reports
    
14. 
    Chase Brass v. Franchise Tax board, 1970 October, No. 741
    
15. 
    Anderson v. Tiemann, 155 NW 322
    
16. 
    Wallace v. Commissioner of Taxation, Minnesota Supreme Court, January 29, 1971
    
17. 
    Lake Shore Auto Parts Co. v. Bernard J. Kouzen, Illinois
    
18. 
    Picchione, et al. v. Comm. U.S. Court of Appeals, 1st Circuit No 7771, March 12,    1971
    

12. 
    Data supplied by C.U.S.T.S.
    

1. 
   Letter from William R. Brown, Commissioner of State Chambers of Commerce,    March 22, 1971
   
2. 
   Letter from William R. Brown, Commissioner of State Chambers of Commerce,    March 15, 1971
   
3. 
   Paper by James H Peters to NTA, annual meeting October 7, 1970
   
4. 
   Explanation of proposed revision of S. 317, May 1971
   
5. 
   S. 317
   
6. 
   H.R. 7906
   
7. 
   April 1970, Council of State Chambers of Commerce Committees on State Taxation
   

13. 
    Department of Revenue publications.
    

1. 
   Florida Corporation Income Tax Bureau Technical Information Release 72-1
   
2. 
   DOR Information About Florida Corporation Income Tax, December 16, 1971
   
3. 
   Florida Corporation Income Tax Forms
   
4. 
   Form letter
   
5. 
   Department Of Revenue release, March 10, 1972
   
6. 
   Composite statute prepared by Florida DOR, not official
   
7. 
   Information release
   

14. 
    Notes from conferences.
    
15. 
    Votes in committee.
    

1. 
   Suggested format Committee Hearing November 18, 1971
   
2. 
   Notes on Committee Notice of Committee actions
   

16. 
    Applications for special relief.
    

55. 
    July 18, 1972, DOR Technical Information Release 72-2
    
56. 
    Arvin W. Moss (granted)
    
57. 
    General Motors Corp. (denied)
    
58. 
    Duval Services Company, Jacksonville (granted)
    
59. 
    J.C. Lewis Recapping, Inc., Orlando
    
60. 
    Blount Brothers Corp., Montgomery Alabama
    
61. 
    J.C. Penny Company (denied)
    
62. 
    Ortega Development Company, Jacksonville (denied)
    
63. 
    Logan Contracting Company (denied)
    
64. 
    Industrial Contracting Company, Fort Lauderdale (denied)
    
65. 
    Arthur Young & Company, Orlando (denied)
    
66. 
    Daytona Beach Kennel Club (granted)
    
67. 
    West Orange Groves, Inc. (denied)
    
68. 
    LNC Development Corp., Fort Wayne, Indiana
    
69. 
    GTE Sylvania (denied)
    
70. 
    Lerner Stores of Florida, Inc.
    

Booklet not in a file: a federal question of state taxation: A Florida perspective of state taxation of multi-state corporations, Robert L. Shevin, James D. Whisenant, July 1973, Department of Legal Affairs

17. 
    A Florida perspective of state taxation of multi-state corporations.
    
18. 
    Memoranda & opinion of law. Part 1.
    

1. 
   Letter from AJE to Richard A. Pettigrew on Sub-Chapter S
   
2. 
   Corporate income tax pre-referendum information memorandum. HJR 7-B would authorize a net income tax of not more than 5% “under current Federal law” and in all probability the rate will be set at 5%; taxpayer net income of $1/2 million will be out of pocket $12, 870 or 2.57% of its net income for the year while paying to Florida almost twice that amount ($24,750); this highlights the desirability of this type of tax in relation to other tax measures.
   
3. 
   Letter to Richard Pettigrew from AJE re: net operated loss deductions, April 21, 1971
   
4. 
   Letter from AJE to Richard Pettigrew regarding partial federal credit, June 4, 1971
   
5. 
   Haskins & Selle memorandum dated November 22, 1971 re: current status of Florida   corporate income tax legislation
   
6. 
   Draft memorandum regarding a proposed corporate income tax prepared by AJE,  August 1971
   
7. 
   Remarks of Reubin O’D. Askew to joint meeting of the Senate Ways & Means  committee and the House Finance & Tax Committee, November 17, 1971
   
8. 
   Memorandum to Ralph Turlington from AJE citing certain industries which have  statutory tax immunities of different sorts
   
9. 
   Confidential preliminary memorandum of law – constitutionality of a corporate income tax prepared by AJE. Distribution: R. Pettigrew (2); Ralph Turlington;  Jim Tait; retained by author (2)
   
10. 
    Letter from Dennis M O’Conner, University of Miami Law School to Murr Dubbin (March 27, 1970) enclosing a study “May an Income Tax be Imposed on Corporations by Legislation in Florida?”
    
11. 
    Memorandum to Files: Corporate Income Tax Bureau January 18, 1972 re: meeting with IRS personnel January 18, 1972, District Director, Jacksonville. A. Eugene  Lewis, Special Counsel
    
12. 
    Synopsis of State net income tax laws relating to life insurance companies.
    
13. 
    Retroactivity of statutes memo to Jim Tait & AJE from Nathaniel Tindall
    
14. 
    Haskins & Selle tax news December 1971, Florida CIT becomes law.
    
15. 
    Economic Leaflets, June & July 1971 (one vote to spare in the House 73 – 45 with  one member not voting; 31 – 15 in the Senate with 2 members not voting)
    
16. 
    Proposed CIT amendment, Constitution 1971 (C. H. Donovan, Professor of  Economics, University of Florida)
    
17. 
    Confidential letter to Governor and Legislative leaders re: alleged defects in HJR 7-B
    
18. 
    Capital Stock Franchise Taxation: Exemptions. Milton A. Galbraity, Jr., Adv. Tax  Seminar, Winter Quarter 1971
    
19. 
    Report to the Finance and Tax committee on Financial Institution Income Taxation prepared by AJE, Special Tax Counsel.
    

19. 
    Memoranda & opinion of law. Part 2.
    
20. 
    Implementation proposals. Part 1.
    
21. 
    Implementation proposals. Part 2.
    
22. 
    Advisory opinion on Florida Constitution. Part 1. (#40,647)
    

90. 
    Advisory Opinion, Brief for Florida Bankers Association
    
91. 
    Request for opinion from governor Askew to B.K. Roberts, January 5, 1971
    
92. 
    Brief on behalf of Governor Askew
    
93. 
    Supreme Court Opinion 243 So.2d 573
    
94. 
    Brief on behalf of Florida Education Association (amicus)
    
95. 
    Brief on behalf of Associated Industries of Florida, Inc.
    
96. 
    Letter from Richard A. Pettigrew to B.K. Roberts requesting that he be heard, January  6, 1971
    
97. 
    Brief on behalf of Richard A. Pettigrew
    

Loose in back of file:

1. 
   Proposal to DOR on corporate income tax implementation prepared by Touche Ross  & Co., November 23, 1971
   
2. 
   Proposal for design and installation of corporate profits tax system, November 1971,  prepared by Laventhol Krekstein Horwath & Horwath
   

23. 
    Advisory opinion on Florida Constitution. Part 2.
    
24. 
    1973 legislation.
    
25. 
    Allocation & apportionment.
    
26. 
    Capital transactions.
    
27. 
    Consolidation return.
    
28. 
    Throw-back rule.
    
29. 
    Dividends.
    
30. 
    Florida apportionment rules.
    
31. 
    Peninsular protection provision.
    
32. 
    Data on jurisdiction.
    
33. 
    Installment sales.
    
34. 
    Life insurance company taxable income.
    
35. 
    Sales-factor only formulas.
    
36. 
    Tax credits.
    
37. 
    Completed contract method of accounting.
    
38. 
    Constitutional amendment.
    
39. 
    1972 amendments to Chapter 220 (HB 4323 as enacted on April 7, 1972).
    
40. 
    Miscellaneous income tax bills prepared for 1972 Regular Session.
    
41. 
    Chapter 214 as enacted on June 30, 1971.
    
42. 
    Bill combining Chapter 220 & Chapter 214.
    
43. 
    Chapter 220 as printed in 1971 Laws of Florida.
    
44. 
    House Bill 30-D as enacted on December 8, 1971.
    
45. 
    House Composite Bill as amended by House committee on November 29, 1971.
    
46. 
    CS/HB 16-D as passed by House on November 30, 1971.
    
47. 
    CS/HB 16-D as introduced in the House.
    

ARTHUR J. ENGLAND

Corporate Income Tax

INVENTORY

Box 2

48. 
    CS/HB 16-D as amended by Senate on December 3, 1971.
    
49. 
    Senate Composite Bill after hearings on November 17 – 19, 1971. Part 1.
    
50. 
    Senate Composite Bill after hearings on November 17 – 19, 1971. Part 2.
    
51. 
    CS/HB 16-D as finally enacted on December 8, 1971.
    
52. 
    Conference Committee report on CS/HB 16-D. December 8, 1971.
    
53. 
    Senate Composite Bill as amended on November 28, 1971.
    
54. 
    Foreign source income.
    
55. 
    Future federal amendments (SB-26-D).
    
56. 
    Deductions for taxes.
    
57. 
    Information supplied by the Illinois Department of Revenue. Part 1.
    
58. 
    Information supplied by the Illinois Department of Revenue. Part 2.
    
59. 
    Illinois income tax statute.
    
60. 
    Letter from Straughn to Legislature.
    
61. 
    Florida federal information sharing agreement.
    
62. 
    Communications (correspondence, etc.).
    
63. 
    Letter from Florida Bar Tax Section to Governor.
    
64. 
    Journals of Senate.
    
65. 
    Implementation data.
    
66. 
    Miscellaneous technical comments on draft statutes.
    

1. 
   Florida CIT Code and Regulations as of August 7, 1973
   
2. 
   Introduction to Florida Corporate Income Taxation
   
3. 
   Remarks by Reubin Askew, AJE, Thomas P. Finan, Shepard King, A. Eugene Lewis
   
4. 
   Confidential Preliminary Memorandum of Florida “constitutionality of a corporate  income tax in Florida”
   
5. 
   Confidential letter to Askew and Legislative leaders from AJE regarding alleged  defects in HJR 7-B
   
6. 
   Recommendations regarding future corporate income tax legislation by AJE,  September 1972
   

67. 
    Journals of House.
    
68. 
    Corporate Income Tax Reports [report of the commission for Tax Reform-1967] Part 1.
    
69. 
    Corporate Income Tax Reports [corporate profits tax in Florida, January 25, 1971] Part 2.
    
70. 
    Corporate Income Tax Reports [report of select Revenue Study Committee, August 1970 – March 1971] Part 3.
    
71. 
    Corporate Income Tax Reports [Committee on Finance & Taxation report to the House, May 26, 1971]. Part 4.
    
72. 
    Corporate Income Tax Reports [Committee on Finance & Taxation report to the House, June 22, 1971]. Part 5.
    
73. 
    Corporate Income Tax Reports [Committee on Finance & Taxation-staff report, June 22, 1971]. Part 6.
    
74. 
    Corporate Income Tax Reports [Report to House on proposed corporate income tax legislation, November 3, 1971 and Supplement, November 17, 1971]. Part 7.
    
75. 
    Corporate Income Tax Miscellaneous Reports.
    
76. 
    Corporate income tax code & regulations.
    
77. 
    Introduction to Florida Corporate Taxation – F.S.U. Law Review [April 1972].
    
78. 
    Confidential memoranda.
    
79. 
    Recommendations regarding future corporate income tax legislation.
    
80. 
    Florida Tax Handbook, 1979.
    
81. 
    Miscellaneous reports.
    

ARTHUR J. ENGLAND

Administrative Procedure Act

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