FTB notice: accuracy-related penalties on Sec. 25137.
Position | FTB News - Franchise Tax Board - Brief Article |
The FTB has issued a notice regarding accuracy-related penalties for asserting a Revenue and Taxation Code Sec. 25137 variation in an original return filing without having obtained prior FTB approval.
The FTB said it has noticed that some taxpayers who are subject to the apportionment and allocation provisions under Chapter 17 of the Corporation Tax Law have filed original returns that are inconsistent with rules...
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