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Mutistate income tax /
Does a business have nexus in a particular jurisdiction? With the rate of change, you can't afford to be out-of-date with your knowledge of this critical tax area. Spotlighting updates on the latest on state tax reforms and the Wayfair Decision, this guide will help you to develop a working kno...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Durham, NC :
AICPA,
[2019]
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| Colección: | AICPA
|
| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
MARC
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| 100 | 1 | |a Johnson, Andrew, |e author. | |
| 245 | 1 | 0 | |a Mutistate income tax / |c by Andrew Johnson, CPA. |
| 264 | 1 | |a Durham, NC : |b AICPA, |c [2019] | |
| 300 | |a 1 online resource (208 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 505 | 0 | |a Cover Page -- Title Page -- Copyright Page -- Table of Contents -- Overview -- Why a national multistate income tax course? -- Tax formula for multistate corporate taxpayers -- Irregular corporate tax structures -- Chapter 1 -- Interstate Activity and Nexus -- Nexus defined -- What we know and where to go from here -- Chapter 2 -- Calculation of State Taxable Income: Modifications -- Additions -- Subtractions -- Chapter 3 -- Filing Methods for Multistate Taxpayers -- Separate, consolidated, or combined filing -- The landmark cases -- Multistate Tax Commission -- Chapter 4 -- Apportionment and Allocation -- Current rules -- The Hercules cases -- The Supreme Court: Once again -- Chapter 5 -- Apportionment Formulas and Factors -- Payroll, property, and sales factors -- The payroll factor -- The property factor -- The sales factor -- How much distortion is enough? -- The treatment of factors in partnerships -- Appendix A -- Basic Ideas of Multistate Income Tax Planning -- Identifying goals and methodologies -- Appendix B -- Audit Defense Strategies -- Audit selection -- The pre-audit -- Initial meeting and audit work -- Closing conference -- Glossary -- Index | |
| 520 | |a Does a business have nexus in a particular jurisdiction? With the rate of change, you can't afford to be out-of-date with your knowledge of this critical tax area. Spotlighting updates on the latest on state tax reforms and the Wayfair Decision, this guide will help you to develop a working knowledge of both multistate tax compliance and related planning opportunities, so you can skillfully guide your clients through the maze of multistate corporate tax codes. | ||
| 590 | |a O'Reilly |b O'Reilly Online Learning: Academic/Public Library Edition | ||
| 650 | 0 | |a Income tax |z United States |x Accounting. | |
| 650 | 0 | |a Tax accounting |z United States. | |
| 650 | 6 | |a Comptabilité fiscale |z États-Unis. | |
| 650 | 7 | |a Income tax |x Accounting |2 fast |0 (OCoLC)fst00968720 | |
| 650 | 7 | |a Tax accounting |2 fast |0 (OCoLC)fst01143620 | |
| 651 | 7 | |a United States |2 fast |0 (OCoLC)fst01204155 | |
| 710 | 2 | |a American Institute of Certified Public Accountants. | |
| 776 | 0 | 8 | |i Print version: |a Johnson, Andrew. |t Mutistate Income Tax. |d Newark : John Wiley & Sons, Incorporated, ©2020 |z 9781119756477 |
| 810 | 2 | |a American Institute of Certified Public Accountants. |t Audit and accounting guide. | |
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