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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 With the rate of change, you can't afford to be out-of-date with your knowledge of this critical tax area.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
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- 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