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

The CCH Expert Treatise Library: State Taxation of Income and Other Business Taxes clarifies complex state tax issues, providing in-depth, up-to-date analysis from acclaimed industry experts. These practicing tax, legal and academic professionals translate complex regulatory language into easy-to-understand examples and opinions. The Library provides broad coverage of corporate income tax, franchise and capital stock taxes, gross receipts taxes, and related constitutional issues (including nexus), and focuses in on specific issues like the taxation of pass-through entities, intellectual property holding companies, and uncertain tax positions

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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

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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

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The CCH Expert Treatise Library: State Taxation of Income and Other Business Taxes will allow you to:

• Understand new complex state tax and other business tax issues, regulations and laws
• Assess the impact on your business or your clients’ businesses to make informed decisions
• Provide practical advice to business partners or clients
• Quickly find accurate answers to state tax and other business tax questions via easy-to-understand explanations

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