The ENPI tax is not deductible to the corporation for purposes of computing. its franchise or income tax at 2.5% / 1.5% (R&TC Â§24345). R&TC Â§23802(e) provides for the deduction of the ENPI for purposes of computing the. franchise or income S corporation tax at 2.5% / 1.5%.
Ottumwa, IA. Online Offers. Ottumwa ( /ÉtÊmwÉ/ É-tum-wÉ) is a city in and the county seat of Wapello County, Iowa, United States. The population was 24,998 at the 2000 census. It is located in the southeastern part of Iowa, and the city is split into northern and southern halves by the Des Moines River. The young town was severely damaged during the Flood of 1851. In 1857, coal was being mined from the McCready bank, a site along Bear Creek four miles west of Ottumwa.
Pottawatomie County, Oklahoma. Location: on the Seminole-Pottawatomie County line, east of Tecumseh. Established: April 16, 1896. Named for: Maud Stearns, sister of Cora Cooper. The town remained a one store country town until 1902 when the railroad began definite surveys through there. Sam Sellers and Tom Truscott had the first Livery stable; W.R. Holden had a general store as did Bob Spencer.