Business Corporation Tax

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title12.1Conditions for Filing A.An affiliated group of corporations may file a consolidated return for the taxable year provided that each member corpo…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title13.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-11-11(b) which provide a Net Operating Loss Deduction. 13.2AuthorityThese rule…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title14.1PurposeThe purpose of this regulation is to implement R.I. Gen. Laws Chapter 44-11. This amendment requires a Sub Chapter S Corporation parent …

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title15.1PurposeThese rules and regulations implement various provisions of R.I. Gen. Laws Title 44 as they relate to the treatment of accumulated forei…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title17.1PurposeA.This Regulation implements R.I. Gen. Laws § 44-11-11(a)(1)(viii), which amends the definition of net income for Rhode Island Business …

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title2.1PurposeThese rules and regulations implement R.I. Gen. Laws Chapter 42-64.5. This Chapter grants incremental income tax rate reductions to compa…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title3.1PURPOSEThese rules and regulations implement R.I. Gen. Laws § 44-11-12(2). That Section allows a deduction of the distributive share of the taxa…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title4.1Purpose The purpose of this regulation is to implement R.I. Gen. Laws §§ 44-11-29 and 44-11-29.1 that requires a corporation to notify the Tax A…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title5.1Purpose These rules and regulations implement R.I. Gen. Laws Chapter 44-26. That Chapter imposes under R.I. Gen. Laws Chapters 44-11, 44-11.1, 4…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title6.1PurposeThe purpose of these rules and regulations is to implement R.I. Gen. Laws §§ 7-12-60 and 7-13-69, which imposes on Limited Liability Part…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title7.1Purpose The purpose of these rules and regulations is to implement R.I. Gen. Laws §§ 7-16-67 and 7-16-73, which imposes an annual filing require…

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title8.1Purpose These rules and regulations implement R.I. Gen. Laws §§ 44-11-1, 44-11-2, 44-11-4.1, 44-11-14, and other sections within R.I. Gen. Laws …

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title9.1Purpose These rules and regulations implement R.I. Gen. Laws §§ 44-11-13 through 44-11-15. These sections allow for apportionment of net income …