CopyCited 110 times | Published | Court of Appeals for the Eleventh Circuit | 15 U.S.P.Q. 2d (BNA) 1282, 16 Fed. R. Serv. 3d 1441, 1990 U.S. App. LEXIS 10077, 1990 WL 75074
business. Restatement (Second) of Agency § 220(2) (1958). 16 . A work is "created”
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AbrogatedHasbro (2021)phrase: "abrogated in"
AbrogatedCaner (2014)phrase: "abrogated in"
CopyCited 36 times | Published | Supreme Court of Florida | 1978 Fla. LEXIS 5091
...Due Process Clauses of the Florida and United States Constitutions. The trial court rejected these contentions and granted summary judgment in favor of the appellee, Department of Revenue. We agree with the appellant's first contention and reverse. Section 220.02(4)(a) of the Florida Income Tax Code defines "income" which is subject to taxation as: (a) "Income," for purposes of this Code, including gains from the sale, exchange, or other disposition of property, shall be deemed to be created fo...
...Essentially, the Department of Revenue asserts *689 that recognition of income by the federal government is the event which brings the Florida tax into operation. We disagree. The Florida Income Tax Code expressly provides that the Code shall utilize concepts of law developed in connection with the federal income tax laws. Section 220.02(3), Florida Statutes (1977)....
...words and to have expressed its intent by the use of the words found in the statute. We must, therefore, conclude that the Legislature intended to employ the federal concept of realization when it used that term in its definition of income found in Section 220.02(4)(a)....
...Rev., April 1972). [4] Although arguments of the department were cast in a somewhat different light, as earlier noted, there is no difference of opinion between the department and S.R.G. Corporation as to the effect of what the department proposed. [5] §
220.02(4)(a), Fla. Stat. (1975). [6] The conceded gain represents the amount by which the 1975 sale price exceeds the cash investment in the new property. [7] §
220.02(4)(c), Fla. Stat. (1975). [8] §
220.42(1), Fla. Stat. (1975). [9] §§
220.02(3) and
220.11-.13, Fla....
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CopyCited 23 times | Published | Florida 4th District Court of Appeal | 12 Fla. L. Weekly 1860
an independent contractor are enumerated in section 220(2) of the Restatement (Second) of Agency (1958)
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Cited as authorityKrocka (2025)phrase: "rule_authority"
CopyCited 16 times | Published | Florida 2nd District Court of Appeal | 2004 WL 2364230
"extent of control" referred to in Restatement section 220(2)(a) has been recognized as the "most important
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CopyCited 12 times | Published | Supreme Court of Florida
...d by the taxpayer after January 1, 1972, but produced as a result of a transaction prior to January 1, 1972; otherwise, the Legislature would not have enacted Section
220.13(1)(c). We do not believe the explanation of legislative intent contained in Section
220.02(4) conflicts with Section
220.13(1)(c), but if it does, the latter section being located later in the statutory scheme and being more specific, would control....
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CopyCited 12 times | Published | District Court, S.D. Florida | 1990 U.S. Dist. LEXIS 18296, 1990 WL 262266
2d at 1539-40; Restatement (Second) of Agency § 220(2) (1958)). Having considered the two approaches
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Cited as authorityLockett (2005)phrase: "rule_authority"
Cited as authorityWeaver (1994)phrase: "rule_authority"
CopyCited 3 times | Published | Court of Appeals for the Eleventh Circuit | 2015 WL 3405994
See Restatement (Second) of Agency § 220(2). According to the Florida Supreme Court,
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Cited as authorityMahan (2025)phrase: "rule_authority"
Cited as authoritySabanski (2025)phrase: "rule_authority"
CopyCited 13 times | Published | Supreme Court of Florida | 2000 WL 986007
...ancial statements must do so with an independent impartiality which contemplates reliance upon the audit by interests other than the entity upon which the audit is performed. See 1 American Inst. of Certified Pub. Accountants, Professional Standards § 220.02....
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CopyCited 6 times | Published | Supreme Court of Florida
...ty appreciation occurring prior to November 2, 1971, even though the sale or other transfer of such property which "triggered" the income tax on capital gain *617 for federal income tax purposes (and for the Florida corporate income tax as well, see Section 220.02(4)(a), Florida Statutes) did not occur until after that date....
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CopyCited 5 times | Published | Florida 1st District Court of Appeal | 84 Oil & Gas Rep. 445, 9 Fla. L. Weekly 2315, 1984 Fla. App. LEXIS 12584
...x, for any product it derives from its outer continental shelf wells. We cannot agree that an interpretation having such sweeping consequences was ever intended by the Congress, and we therefore reject it. As a corollary argument Shell contends that Section 220.02(5), Florida Statutes, [2] requires the complete exclusion of income derived from outer continental shelf oil because including that income would cause a *961 conflict with a federal statute, in this case the OCSLA....
...ward and defining each such area. All of such applicable laws shall be administered and enforced by the appropriate officers and courts of the United States. State taxation laws shall not apply to the outer Continental Shelf. (emphasis supplied) [2] 220.02 Legislative intent....
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Cited as authorityHenson (2001)phrase: "rule_authority"
Cited as authorityThomas (1985)phrase: "rule_authority"
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 2008 WL 4682324
omitted); see generally Restatement (Second) of Agency § 220(2)(a) (1958); Harper ex rel. Daley v. Toler, 884
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Cited as authorityWest (2015)phrase: "rule_authority"
CopyCited 4 times | Published | Florida 1st District Court of Appeal
...The legislature has expressly stated that its intent in enacting Chapter 220 was to "utilize, to the greatest extent possible, concepts of law which have been developed in connection with the income tax laws of the United States... .", thus enabling Florida taxpayers to "piggyback" on the provisions of the IRC. Section 220.02(3), Florida Statutes (Supp....
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CopyCited 4 times | Published | Florida 3rd District Court of Appeal | 1983 Fla. App. LEXIS 24309
...The Department of Revenue assessed income tax deficiencies for all the above subtractions. Following a hearing before a Division of Administration Hearing Officer, the Department of Revenue upheld the assessments. Heftler appealed to this court. We affirm. I Realization of Income Section 220.02(4)(a), Florida Statutes (1975), provides that income "shall be deemed to be created for Florida income tax purposes at such time as said income is realized for federal income tax purposes." The Supreme Court of Florida has adopted the definition of income contained in Eisner v....
...35,
54 L.Ed.2d 63 (1977) (quoting Macomber,
252 U.S. at 207,
40 S.Ct. at 193,
64 L.Ed. at 529). Realization occurs when the taxpayer receives actual economic gain from the disposition of the property: this is the taxable event. S.R.G. Corp. v. Department of Revenue,
365 So.2d 687 (Fla. 1978). Section
220.02(3), Florida Statutes (1975), provides that concepts of law which have been developed in connection with federal income tax laws shall be used to the greatest extent possible in imposing the Florida income tax....
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CopyCited 4 times | Published | Florida 5th District Court of Appeal | 1992 WL 51249
not in business. Restatement (Second) of Agency § 220(2) (1958). Of these factors, the principal factor
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CopyCited 2 times | Published | Court of Appeals for the Eleventh Circuit
1311 (quoting *1129Restatement (Second) of Agency § 220(2)(g) ). But Consolidated Citrus had no say in which
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Cited as authorityMorrison (2022)phrase: "rule_authority"
Cited as authorityTrask (2020)phrase: "rule_authority"
CopyCited 10 times | Published | Florida 2nd District Court of Appeal
...In dealing with the issue to be resolved here, it is essential that we also keep in mind that Florida imposes a tax on the income of not just Florida-based corporations, but upon all corporations "conducting business, deriving income or existing within the state." Section 220.02, Florida Statutes (1971)....
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AdoptedCom. (1998)phrase: "adopted by"
CopyCited 2 times | Published | Florida 4th District Court of Appeal
...taxpayer after January 1, 1972, [7] but produced as a result of a transaction prior to January 1, 1972; otherwise, the Legislature would not have enacted Section
220.13(1)(c). *105 We do not believe the explanation of legislative intent contained in Section
220.02(4) conflicts with Section
220.13(1)(c), but if it does, the latter section being located later in the statutory scheme and being more specific, would control....
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CopyCited 3 times | Published | Florida 2nd District Court of Appeal
...me under Section 111 of the Internal Revenue Code. 26 U.S.C.A., Section 111. The amount was necessarily includable as income in 1973 for federal tax purposes because petitioner had received a federal tax benefit during the years 1970 and 1971. Under Section 220.02(3) of the Florida Statutes, the concepts embodied in Section 111 of the Internal Revenue Code should be utilized in determining petitioner's Florida income tax....
...Therefore, they posit that where the income *1137 to be taxed is reflected on the federal income tax return for the same period, regardless of what the reasons may be for its inclusion on the federal return, such tax imposition is not retroactive and therefore not prohibited by Florida Statute, Section 220.02(4)....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 10 Fla. L. Weekly 1500
...derive from this state or from any other jurisdiction permanent and inherent attributes not inherent in or available to natural persons ... . to taxation ... for the privilege of conducting business, deriving income, or existing within this state." Section 220.02(1), Florida Statutes....
...n with the income tax laws of the United States... .', thus enabling Florida taxpayers to `piggyback' on the provisions of the IRC." Department of Revenue v. American Telephone and Telegraph Company,
431 So.2d 1025, 1027 (Fla. 1st DCA 1983), citing, Section
220.02(3), Florida Statutes (Supp....
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CopyCited 1 times | Published | Supreme Court of Florida | 11 Fla. L. Weekly 185, 1986 Fla. LEXIS 2062
...imply constitutes a limitation of state authority over the OCS area and does not seem intended to address income derived outside the OCS. [2] Income is normally taxed when realized. Helvering v. Horst,
311 U.S. 112,
61 S.Ct. 144,
85 L.Ed. 75 (1940); §
220.02(4)(a), Fla....
...Clearly, no realization of income occurred at the wellhead, despite Shell's assignment of an artificial wellhead price to the oil, because Shell received no actual economic gain from any "sale, exchange, or other disposition of property" at that point. § 220.02(4)(a)....
...Florida Statutes (1985), conflicts with federal governments regulating the production of oil on the outer Continental Shelf. Florida's corporate income tax is a tax on income "at such time as such income is realized for federal income tax purposes." § 220.02(4)(a), Fla....
...the OCSLA. Since this tax directly conflicts with the OCSLA, the amount of income generated by the production of oil and gas on the outer Continental Shelf should be excluded from the net income subject to Florida's corporate income tax pursuant to section 220.02(5), Florida Statutes (1985)....
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CopyPublished | Court of Appeals for the Eleventh Circuit | 2016 U.S. App. LEXIS 13808, 205 L.R.R.M. (BNA) 3347
business. Restatement (Second) of Agency § 220(2). Among those factors, we give special attention
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Cited "but see"Flannery (2020)phrase: "but see"
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 10 Fla. L. Weekly 2448
in chief. [1] Restatement of Agency (Second) § 220(2) (1958). [2] Restatement Torts (Second) § 409
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2008 Fla. App. LEXIS 2129, 2008 WL 420039
...Our legislature has clearly stated that its “intent” in enacting chapter 220 of the Florida Statutes (the Florida corporate income tax code) was to “utilize, to the greatest extent possible, concepts of law which have been developed in connection with the income tax laws of the United States.” § 220.02(3), Fla....
...We have previously acknowledged this fact. See Dep’t of Revenue v. Am. Tel. & Tel. Co.,
431 So.2d 1025, 1027 (Fla. 1st DCA 1983) (stating that the intent was to “enabl[e] Florida taxpayers to ‘piggyback’ on the provisions of the [Internal Revenue Code]”) (citing §
220.02(3), Fla....
CopyPublished | District Court, S.D. Florida | 2012 U.S. Dist. LEXIS 16747, 2012 WL 442750
Standards Act context); Restatement (Second) of Agency § 220(2) (1958) (listing nonexhaustive criteria for identifying
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CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 2761, 1985 Fla. App. LEXIS 6081
...Appellee SCL relies on Section 220.-02(3), Florida Statutes, and on cases applying it to support its deduction of depreciation expenses on its 1972 and 1973 returns. We conclude that DOR is correct in its assertion that these deductions are not authorized under Section 220.02(3), the Florida scheme of taxation, or under Florida case law. The statute in question, Section 220.02(3), Florida Statutes, is embodied in the general statement of legislative intent and provides: It is the intent of the Legislature that the income tax imposed by this code utilize, to the greatest extent possible, concepts of law which...
...urns, it nevertheless sought to circumvent this provision by taking the deduction on paper from the federal taxable income used as its Florida tax base. Rather than harmonizing the two taxing models, this procedure drives them apart. SCL argues that Section
220.02(3), Florida Statutes, authorizes any deduction which can be related to a “federal concept,” and maintains that these subtractions are in addition to those authorized by Section
220.13(1), Florida Statutes....
...Department of Revenue,
350 So.2d 1134 (Fla. 2d DCA 1977), the district court also used this section to determine the taxability of a refund of intangible taxes paid before the imposition of Florida corporate tax. The court applied the tax benefit rule, Section 111, IRC, via Section
220.02(3), Florida Statutes, and determined that the taxpayer was not required to report the refund as income on its Florida tax returns, since it had incurred no previous tax benefit, in the form of a deduction, for state purposes....
...72, after the enactment of the Florida code. Of course, the taxpayer did not take the deduction on its federal return a second time in 1972, but it did take the deduction on its Florida return. The court permitted the deduction, not in reliance upon Section
220.02(3), Florida Statutes, which is not mentioned in the opinion, but on the authority of Sections
220.13(1) and (2), Florida Statutes, which require that the calculation of the Florida tax begin with the amount of federal income that is “properly reportable” for the tax year....
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CopyPublished | District Court of Appeal of Florida | 1979 Fla. App. LEXIS 15862
Code, Chapter 220, effective January 1, 1972. Section
220.02, Florida Statutes, speaks to the intent of
CopyPublished | Florida 2nd District Court of Appeal | 13 Fla. L. Weekly 1112, 1988 Fla. App. LEXIS 1862, 1988 WL 44264
independent contractor are those enumerated in section 220(2) of the Restatement (Second) of Agency (1958)
CopyPublished | Court of Appeals for the Eleventh Circuit
not in business. Restatement (Second) of Agency § 220(2). Among those factors, we give special attention
CopyPublished | District Court of Appeal of Florida
‘piggyback’ on the provisions of the IRC”). Indeed, §
220.02(3), Florida Statutes, includes a “Legislative
CopyPublished | Florida 1st District Court of Appeal
...porate income tax issues.
In 1971, the Florida Legislature added Chapter 220 to the Florida
Statutes imposing a corporate income tax in Florida. Ch. 71-984,
Laws of Fla. This income tax was designed to heavily mirror the
federal income tax laws. See § 220.02(3), Fla....
CopyPublished | Court of Appeals for the Eleventh Circuit
1311 (quoting Restatement (Second) of Agency § 220(2)(g)). But Consolidated Citrus had no say in which
CopyPublished | District Court of Appeal of Florida | 1981 Fla. App. LEXIS 19371
...The announced intent of this chapter is to tax all corporations and other entities for the privilege of conducting business, deriving income or existing within the State. Partnerships are specifically not taxed and Chapter 621 professional service corporations are specifically included as corporations subject to tax. See Section 220.02(1), Florida Statutes (1979)....
