Per Curiam.
The measure of a corporation's franchise tax liability is the value of its issued and outstanding shares of stock (R. C. 5733.05), which is determined either on the basis of net worth (R. C. 5733.05[A]), or on the basis of net income (R. C. 5733.05[B]). Where a corporation files an individual return, both computations of value must be made. The rate of taxation for the net income valuation is set forth in R. C. 5733.06(A) and (B); and the rate for...
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