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State of California Franchise Tax Board

Multistate Audit Technique Manual - Table of Contents

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Section Description
0100 Introduction
0500 Terms and Definitions
1000 Relevant Law
2000 Preaudit Procedures
3000 Unity
3500 Guidelines for Auditing Unity
4000 Nonbusiness Income
5000 Calculation of Business Income
6000 State Adjustments
7000 Apportionment Formula
7100 Property Factor
7300 Payroll Factor
7500 Sales Factor
7595 Vendor Allowances - Retailer Perspective
7700 Special Formulas and Industries with Unique Apportionment Problems
7900 Intrastate Apportionment
8000 Net Operating Loss
8500 Alternative Minimum Tax
9000 Tax Credits
10000 Earnings & Profits and Distributions
Exhibits

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