| Description |
1 online resource (208 pages) |
| Series |
AICPA |
|
American Institute of Certified Public Accountants.
Audit and accounting guide.
|
| Contents |
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 |
| Summary |
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 With the rate of change, you can't afford to be out-of-date with your knowledge of this critical tax area.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. |
| Subject |
Income tax -- United States -- Accounting.
|
|
Tax accounting -- United States.
|
|
Comptabilité fiscale -- États-Unis. |
|
Income tax -- Accounting |
|
Tax accounting |
|
United States |
| Added Author |
American Institute of Certified Public Accountants.
|
| Other Form: |
Print version: Johnson, Andrew. Mutistate Income Tax. Newark : John Wiley & Sons, Incorporated, ©2020 9781119756477 |
| ISBN |
9781119757450 |
|
1119757452 |
|
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