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The
Franchise Tax Board has recently published its audit manual
online. The manual can show you how they look at the tax
returns and how the credits are calculated. Information on
the Apportionment Formula for those businesses operating both
inside and outside the zone, information for S Corporations, and
record keeping requirements. A great resource for your
auditor and your future planning. Check out their site at
http://www.ftb.ca.gov/manuals/audit/edam/_toc/edamfront.htm
STATE
TAX CREDITS & DEDUCTIONS
LOCAL
INCENTIVES
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