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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-72

Corporations carrying on business in partnership

Official textcapitol.hawaii.gov


§235-72 Corporations carrying on business in partnership. Corporations carrying on business in partnership shall be treated in the same manner by this chapter as they are treated by the Internal Revenue Code.

Last amended: [L Sp 1957, c 1, pt of §2; Supp, §121-24; HRS §235-72; am L 1978, c 173, §2(14)] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-55.6 · Expenses for household and dependent care services necessary…
  2. 235-55.7 · Income tax credit for low-income household renters
  3. 235-55.8 · REPEALED
  4. 235-55.9 · REPEALED
  5. 235-56 · 235-56
  6. 235-58 · 235-58
  7. 235-59 · Decedents
  8. 235-60 · REPEALED
  9. 235-61 · Withholding of tax on wages
  10. 235-62 · Return and payment of withheld taxes
  11. 235-63 · Statements to employees
  12. 235-64 · Taxes withheld by employer held in trust; employer's liability
  13. 235-64.2 · Withholdings by partnerships, estates, and trusts
  14. 235-65 · REPEALED
  15. 235-66 · Further withholdings at source; crediting of withheld taxes
  16. 235-67 · Indemnity of withholder
  17. 235-68 · Withholding of tax on the disposition of real property by…
  18. 235-69 · 235-69
  19. 235-71 · Tax on corporations; rates; credit of shareholder of regulated…
  20. 235-71.5 · Alternative tax for corporations
  21. 235-72 · Corporations carrying on business in partnership
  22. 235-81 · to 235-89 REPEALED
  23. 235-91 · REPEALED
  24. 235-91.5 · Income tax credits; ordering of credit claims
  25. 235-92 · Returns, who shall make
  26. 235-93 · Joint returns
  27. 235-93.4 · Effect of civil union
  28. 235-93.5 · REPEALED
  29. 235-94 · Returns by agent, guardian, etc.; liability of fiduciaries
  30. 235-94.5 · REPEALED
  31. 235-95 · Partnership returns
  32. 235-96 · Returns by persons making payments
  33. 235-96.5 · Returns relating to unemployment
  34. 235-97 · Estimates; tax payments; returns
  35. 235-98 · Returns; form, verification and authentication, time of filing
  36. 235-99 · Returns
  37. 235-100 · Persons in military service
  38. 235-100.5 · Abatement of income taxes of members of armed forces on…
  39. 235-101 · Federal returns and assessments, when copies are required
  40. 235-102 · Records and special returns
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