Ohio Revised Code Search
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Section 5733.042 | Computing net income of member of affiliated group.
...directly with discounting transactions, royalty, patent, technical, and copyright fees, licensing fees, and other similar expenses and costs. (4) "Interest expenses and costs" include but are not limited to amounts directly or indirectly allowed as deductions under section 163 of the Internal Revenue Code for purposes of determining taxable income under the Internal Revenue Code. (5) "Member" has the same meaning... |
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Section 5733.055 | Deducting expenses and costs paid to related member.
...mounts include, but are not limited to, royalty, patent, technical, and copyright fees, licensing fees, and other similar income and revenue. (6) "Interest income and revenue" are those amounts earned or received by a related member from a taxpayer to the extent such amounts are allowed as deductions under section 163 of the Internal Revenue Code for purposes of determining the taxpayer's taxable income under the I... |
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Section 5747.05 | Tax credits.
...As used in this section, "income tax" includes both a tax on net income and a tax measured by net income. The following credits shall be allowed against the aggregate income tax liability imposed by section 5747.02 of the Revised Code on individuals and estates: (A)(1) The amount of tax otherwise due under section 5747.02 of the Revised Code on such portion of the combined adjusted gross income and business inc... |
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Section 5812.33 | Liquidating asset.
...ncludes a leasehold, patent, copyright, royalty right, and right to receive payments during a period of more than one year under an arrangement that does not provide for the payment of interest on the unpaid balance. "Liquidating asset" excludes a payment subject to section 5812.32 of the Revised Code, resources subject to section 5812.34 of the Revised Code, timber subject to section 5812.35 of the Revised Code, an... |
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Section 5812.34 | Minerals, water and other natural resources.
...ncipal. (3) If an amount received as a royalty, shut-in-well payment, take-or-pay payment, bonus, or delay rental is more than nominal, ninety per cent shall be allocated to principal and the balance to income. (4) If an amount is received from a working interest or any other interest not provided for in division (A)(1), (2), or (3) of this section, ninety per cent of the net amount received shall be allocated to p... |
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Section 6101.44 | Moneys of district administered through funds.
...The moneys of every conservancy district shall be administered through the following funds: (A) The preliminary fund, consisting of the proceeds of the preliminary assessment levied under authority of section 6101.45 of the Revised Code, any advances of assessments obtained or notes issued in accordance with section 6101.46 of the Revised Code, and any contribution or appropriation by the state under authority of s... |
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Section 755.06 | Expenditure of moneys.
...(A) The board of park commissioners shall have the expenditures of all moneys appropriated by the legislative authority of the city or received from any other source for the purchase, acquisition, improvement, maintenance, equipment, or enjoyment of all property mentioned in section 755.05 of the Revised Code, but no liability shall be incurred or expenditure made unless the money required therefor is in the tr... |