North Carolina Taxes, Guidebook to (2013)

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The perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Now available in eBook format - download to your computer instantly.
Format:
  • Author(s): William W. Nelson J.D.
  • Shelby D. Bennett 
  • Media: Book - Softcover
  • ISBN: 9780808031925
  • Binding: Perfect bound/heavy paper cover
  • Pages: 676
  • Volumes: One volume plus a free link to the online version (PDF) of the Multistate Corporate Tax Course for CPE 2013 will be included instead....
  • Size: 6" x 9"
  • Publish Date: 12/12/2012
  • Offer Number: 0-4130-501
  • Material Id: 10034378-0003
  • Author(s): William W. Nelson J.D.
  • Shelby D. Bennett 
  • Media: Book - eBook
  • ISBN: 9780808031932
  • Publish Date: 12/17/2012
  • Offer Number: 0-1158-501
  • Material Id: 10027805-0001
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Description:

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Now in it's 41st edition, CCH's Guidebook to North Carolina Taxes (2013) is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file North Carolina returns or who are required to deal with North Carolina taxes.

This popular and authoritative Guidebook is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format.

There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2013 will be included instead.

The Guidebook to North Carolina Taxes (2013) is now available in an eBook format which you can download to your computer instantly.

Click here to download PDF of Multistate Corporate Tax Course 2013

Benefits and Features:

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Guidebook to North Carolina Taxes (2013)

Benefits and Features


Concise coverage of the taxes of major interest includes:

  • Personal income tax
  • Corporate income tax
  • Tax on banks and other financial institutions
  • Franchise tax
  • Sales and use taxes
  • Inheritance tax
  • Gift tax
  • Intangibles tax

Summaries of other North Carolina taxes with particular emphasis placed on:

  • Persons or transactions subject to tax
  • Exemptions
  • Basis and rate of tax
  • Returns and payment.

Ease of use features

  • Includes additional practical tips, pointers and examples to practitioners by the editors, which helps practitioners further understand and apply the complex principles of North Carolina tax law to specific practice situations.
  • Special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.
  • While this handbook focuses on the law applicable to the filing of income tax returns in 2013 for the 2012 tax year, legislative changes effective after 2012 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.
  • Helpful references to both the North Carolina and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.
  • Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and an organized presentation of the content combine to make pinpointing critical information quick and easy.
  • Detailed and helpful references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Contents:

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Guidebook to North Carolina Taxes (2013)

Topics and Content


  • Highlights of 2012 North Carolina Tax Changes
  • Part I - Tables
  • Part II - Individual income tax
  • Part III - Income tax Treatment of Pass-Through Entities
  • Part IV - Income tax on Estates and Trusts
  • Part V - Corporation income tax
  • Part VI - Franchise tax
  • Part VII - Sales and use taxes
  • Part VIII - Gift tax
  • Part IX - Property taxes
  • Part X - License and Privilege taxes
  • Part XI - Employment Security tax
  • Part XII - Miscellaneous taxes
  • Part XIII - Estate tax
  • Part XIV - Administration and Procedure
  • Part XV - Doing business in North Carolina
  • Part XVI - Unclaimed Property

About the Author(s):

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  • William W. Nelson, is a Partner in the law firm of Smith Anderson Blount Dorsett Mitchell & Jernigan LLP in Raleigh, NC. He practices in the areas of federal, state and local tax planning and advocacy for businesses and tax-exempt entities.

    He received his undergraduate and law degrees from the University of North Carolina at Chapel Hill. Mr. Nelson is licensed to practice in North Carolina and California, and is a member of the North Carolina Bar Association, where he has served multiple terms on the Councils of the Tax and International Law and Practice Sections and currently serves as chair of the Tax Section's Legislative liaison committee.

    He is also a member of the American Bar Association and the Wake County Bar Association. Mr. Nelson frequently lectures and writes on a variety of tax issues.


  • Shelby D. Bennett, Ph.D., received her Ph.D. in accounting (with a tax specialty) from the University of North Carolina at Chapel Hill. She has taught in graduate tax programs and undergraduate programs at universities and colleges in Pennsylvania, New Jersey, and North Carolina and is currently a member of the faculty of Gardner-Webb University. Dr. Bennett is also the co-author of CCH's Guidebook to North Carolina Taxes. She is a member of the American Accounting Association and the American Taxation Association.

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