CCH® Expert Treatise Library: State Taxation of Income and Other Business Taxes

Clarify complex state tax issues, providing in-depth, up-to-date analysis from acclaimed industry experts.

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Key Features

Brings together a variety of features that help you effectively plan for your organization or clients…

  • Access easy-to-understand commentaries from industry experts.
  • Review coverage of pertinent topics with ease.
  • Access supporting documents and helpful and interactive practice aids.
Details

CCH Expert Treatise Library: State Taxation of Income and Other Business Taxes brings together a variety of helpful features that help you effectively manage complex issues and provide accurate tax planning.

  • Provides a comprehensive perspective from world-renowned experts: Authors Kathleen K. Wright, CPA, MBA, JD, LLM, Ben Miller, JD, Counsel, and Giles B. Sutton, Esq., LL.M., CPA, are practicing tax and legal experts that can translate complex regulatory language into easy-to-understand commentary. From their experience and insight, you can ensure that you’re staying in compliance with state tax requirements.
  • Covers key state tax issues: Includes State Taxation in a Federal System; Nexus; Corporate Income Tax; Unitary Concept; Combined Reporting; Allocation and Apportionment; Franchise, Net Worth, Capital Stock and Other Capital Base Corporate Taxes; Intangible Property Holding Companies; Uncertain Tax Positions and State Taxes; Gross Receipts Taxes; and Business Income Tax Treatment of Pass-Through Entities.
  • Provides access to supporting documentation: Links to state statutes and regulations, State and federal cases on state tax issues, relevant federal materials (including IRC), and non-governmental documents (such as Multistate Tax Commission regulations)
  • Includes time-saving features: Includes examples from the authors, a topical index, and a case table

Topics Include:

  • State Taxation in a Federal System
  • Nexus
  • Corporate Income
  • Unitary Concept
  • Combined Reporting
  • Allocation and Apportionment and Property and Payroll Factors
  • Sales Factor
  • Credits
  • Franchise, Net Worth, Capital Stock and Other Capital Base Corporate Taxes
  • Intangible Property Holding Companies
  • Uncertain Tax Positions and State Taxes
  • Gross Receipts Taxes
  • Business Income Tax Treatment of Pass-Through Entities

Primary Source Documents

  • State Statutes and Regulations
  • State and Federal Cases on state tax issues
  • Relevant Federal Materials, including Internal Revenue Code

Format available: IntelliConnect®

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