CBT

(redirected from Corporation Business Tax)
AcronymDefinition
CBTComputer Based Training
CBTChicago Board of Trade
CBTComputer Based Tutorial
CBTCognitive-Behavioral Therapy
CBTCombat
CBTComputer Based Training (US Air Force)
CBTComputer Based Test
CBTClosed Beta Test (software release phase)
CBTCock and Ball Torture
CBTCommunity Based Treatment (various locations)
CBTCenter for Biotechnology (various locations)
CBTCombating Terrorism (US DoD)
CBTCorporation Business Tax
CBTCompulsory Basic Training (motorcycles, UK)
CBTCommittee on Bible Translation (est. 1965)
CBTCancer Biology and Therapy (journal)
CBTCore-Based Tree
CBTCitizens Bank & Trust (various locations)
CBTCore Body Temperature
CBTComing Back Together
CBTCriminal Breach of Trust
CBTColumbia Basin Trust (British Columbia, Canada)
CBTCross-Border Trade
CBTComputer-Based Teaching
CBTCrossbar Technology (family of logic integrated circuits)
CBTClassic Battletech (gaming)
CBTCreditcard Blue Tooth
CBTCisco Bug Toolkit
CBTCore Based Tree
CBTChesapeake Bay Trust (est. 1985; Maryland)
CBTCincinnati Bell Telephone
CBTConfederação Brasileira de Tênis (Portuguese: Brazilian Tennis Confederation)
CBTCircuit Board Technology (electronics; various locations)
CBTCollege Basketball Talk (National Broadcasting Company)
CBTComplete Binary Tree
CBTChange Block Tracking (virtual machine storage)
CBTCommon Bridge Transporter
CBTComputer Based Terminal
CBTCampaign for Better Transport (Auckland, New Zealand)
CBTCadet Basic Training
CBTComic Book Archive (file extension)
CBTComponent Based Technology
CBTCode Based Testing
CBTC-Band Transponder (radar)
CBTCommunity Bank Technology (various companies)
CBTCount Basie Theater
CBTChildren's Book Trust (publishing company; India)
CBTChildren's Ballet Theater
CBTCompulsory Bike Test (motorcycle test in UK)
CBTCommonwealth Bank Trophy (Australian netball)
CBTContinuous Bronchodilator Therapy (respiration)
CBTCurrent Big Thing
CBTCommon Battery Terminal (US DoD)
CBTCarotid Body Tumors
CBTCertified Broadcast Technologist
CBTColorblindness, Tritan
CBTClayoquot Biosphere Trust
CBTCenter for Biochemical Technology (now Institute of Genomics and Integrative Biology; India)
CBTClean Ballast Tank
CBTChild Bereavement Trust (now Child Bereavement Charity)
CBTChemical Biological Toxin
CBTCisco Broadband Troubleshooter
CBTCan't Be Touched
CBTCalifornia Business Technology, Inc. (Pleasanton, CA)
CBTCoulomb Blockade Thermometer
CBTCeneri Base Tunnel (Swiss railway tunnel)
CBTCement Bond Tool (cabling technology)
CBTChimie et Biochimie Théoriques (French: Theoretical Chemistry and Biochemistry; Henri Poincaré University; Nancy, France)
CBTCrossbar Transceiver
CBTCross Boundary Team
CBTCSP Backside Terminal
CBTCertified Baking Technologist
CBTCertified Belief Therapist (faith-based therapy)
CBTCity Business Trainee (London, England, UK)
CBTComptoir Belge de Télécommunications (French: Belgian Telecommunications Counter; Belgium)
CBTChaudière Basse Température (French: Low Temperature Boiler; energy systems)
CBTCustomer Branch Transformation
CBTCritical Business Testing (various companies; UK)
References in periodicals archive ?
"It is the corporation business tax surcharge we imposed that has been coming in far over the administration's revenue projections just as the legislature said it would."
4202 to make several changes to the New Jersey Corporation Business Tax (CBT), most notably establishing a temporary CBT surtax, effectively increasing the current CBT tax rate of 9% to 11.5%, retroactive to January 1, 2018.
For tax years beginning after 2009, captive real estate investment trusts (REITs) may not deduct the federal dividends-paid deduction (DPD), and deductions for dividends received from captive REITs that are not otherwise subject to Connecticut's corporation business tax are disallowed.
The New Jersey Tax Court held that under a 2007 regulatory amendment, the alternative minimum assessment credit under the state corporation business tax should be aggregated with other statutory credits against the corporation business tax so that the total of the credits does not exceed 50% of the corporation business tax liability.
On behalf of Tax Executives Institute, I am pleased to provide the following comments on the Division of Taxation's proposed regulations under sections 18:7-1.6, 18:7-1.8, 18:7-1.9, and 18:7-1.10 of the New Jersey Administrative Code, relating to the Corporation Business Tax -- Doing Business in New Jersey.
The tax increases contained within the budget and the implementer include items related to corporation business tax, personal income tax, sales and use tax, and implementation of a new gross receipts tax on ambulatory surgical centers.
This policy was later confirmed in a court decision, even though the taxpayer was ultimately subject to corporation business tax because its activities exceeded mere delivery; see Chester A.
New Jersey Courts have historically taken a narrow view of what constitutes solicitation for purposes of the corporation business tax. For example, in the Clairol Inc.
Entities subject to the Corporation Business Tax (CBT) will be required to compute the AMA and pay the greater of the CBT or the AMA.
The New Jersey Division of Taxation included this capital gain in Bendix's income subject to apportionment for purposes of the state's corporation business tax.
As a consequence, if a DPAD results from growing and extracting; food processing; software development; filmmaking; sound recording; the production of electricity, natural gas or potable water; construction, engineering or architectural services; or agricultural and horticultural production, it will not be allowed for purposes of New Jersey's Corporation Business Tax.
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