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Content Form 2020
Corporations is 10.8% and 12.8% for
financial S corporations.
Doing Business – For taxable years beginning on or after January 1,
2011, a taxpayer is doing business if it actively engages in any
transaction for the purpose of financial or pecuniary gain or profit in
California or if any of the following conditions is satisfied:
• The taxpayer is organized or commercially domiciled in California.
• The sales, as defined in California Revenue & Taxation Code (R&TC)
Section 25120(e) or (f), of...
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