Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12C - Corporate, Estate and Intangible Tax
Chapter 12C-1 - CORPORATE INCOME TAX
Section 12C-1.0511 - Incorporation by Reference

Universal Citation: FL Admin Code R 12C-1.0511

Current through Reg. 50, No. 187; September 24, 2024

(1) The Department of Revenue hereby incorporates by reference in this rule the following sections of the United States Internal Revenue Code of 1986, as amended and in effect January 1, 1993:

(a) s. 55, I.R.C.;

(b) s. 78, I.R.C.;

(c) s. 108, I.R.C.;

(d) s. 338, I.R.C.;

(e) s. 381, I.R.C.;

(f) s. 382, I.R.C.;

(g) s. 404, I.R.C.;

(h) s. 862, I.R.C.;

(i) s. 1272, I.R.C.;

(j) s. 1288, I.R.C.;

(k) s. 1374, I.R.C.;

(l) s. 1375, I.R.C.;

(m) s. 1552, I.R.C.;

(n) s. 1563, I.R.C.

(2) The Department of Revenue hereby incorporates by reference in this rule Public Law 86-272 (15 U.S.C. ss. 381 - 384).

(3) The Department of Revenue hereby incorporates by reference in this rule Rev. Rule. 73-112.

(4) The Department of Revenue hereby incorporates by reference the following court cases:

(a) Norfolk and Western Railway Co. v. Missouri State Tax Commission, 390 U.S. 317, 88 S. Ct. 995, 19 L. Ed. 2d 1201 (1968);

(b) Butler Bros. v. McColgan, 315 U.S. 501, 62 S. Ct. 701, 86 L. Ed. 991 (1942);

(c) Hans Rees' Sons, Inc. v. North Carolina ex rel Maxwell, 283 U.S. 123, 51 S. Ct. 385, 75 L. Ed 879 (1931).

Rulemaking Authority 213.06(1), 220.51 FS. Law Implemented 120.543 FS.

New 5-17-94.

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