Lawriter - OAC - 5703-5-07 [Rescinded] Allowance for expenditures to remove architectural barriers in determining the value of issued and outstanding shares of stock on the net income basis of the corporation franchise tax.

5703-5-07 [Rescinded] Allowance for expenditures to remove architectural barriers in determining the value of issued and outstanding shares of stock on the net income basis of the corporation franchise tax.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.04
Prior Effective Dates: 02/07/1977