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State of California Franchise Tax Board

A Guide For the MIC

Contents

General Questions 

Other California Tax Credits

Qualified Taxpayer

Qualified Property

Qualified Activity

Special Purpose Buildings & Foundations

Qualified Costs

Capitalized Labor Costs

Leases

S Corporations

Partnerships

Reorganizations

Other Issues

 

Printable PDF version

Revised: June 2001

Reference | Disclaimer

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