A person may apply a (business loss) to an amount of earned surplus.Logical formLearned from2 sentences. An earned surplus can be in a year.Logical formLearned from2 sentences. An earned surplus can be for (franchise tax).Logical formLearned from2 sentences. (Apportionment purposes) can be earned.Logical formLearned from2 sentences. Earned surplus can be for a subsidiary.Logical formLearned from2 sentences. Treatment may be allowed in computting an earned surplus.Logical formLearned from2 sentences. Income may be included in earned surplus.Logical formLearned from2 sentences. (Franchise tax) may compute an earned surplus.Logical formLearned from2 sentences. Dividends may be excluded from earned surplus.Logical formLearned from2 sentences. A change can be to an earned surplus.Logical formLearned from2 sentences. A (throwback rule) can be in an apportionment of earned surplus.Logical formLearned from2 sentences. An earned surplus can be positive.Logical formLearned from2 sentences. A tax can be on earned surplus.Logical formLearned from2 sentences. A (business loss) may be defined as an amount of earned surplus.Logical formLearned from2 sentences. Earned surplus may be reported begin with a date.Logical formLearned from2 sentences.