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U.S. Master Tax Guide (2016)

Provides helpful and practical guidance on today's federal tax law. This 99th Edition reflects all pertinent federal taxation changes that affect 2015 returns. Now available in eBook format - download to your computer instantly.

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South Dakota ~ Corporate Income, Franchise Taxes: Refund Claim Barred by Statute of Limitations

August 03, 2015

The South Dakota Supreme Court has ruled that a South Dakota bank franchise taxpayer was not entitled to a refund for tax years 1999, 2000, 2001, and 2002 because the taxpayer did not file a tax refund claim within the … Continue reading

Maryland ~ Corporate Income Tax: Enterprise Dependency With In-State Affiliates Established Nexus

August 03, 2015

The Maryland Tax Court has upheld an assessment of corporate income taxes against two out-of-state entities (taxpayers) based on “enterprise dependency” between the taxpayers and their in-state affiliated corporations. According to the court, the taxpayers were not separate business entities … Continue reading

District of Columbia ~ Sales and Use Tax: Online Travel Companies Liable for Tax on Hotel Room Sales

August 03, 2015

The District of Columbia Court of Appeals held that online travel companies (OTCs) owed sales tax on the amount they charged customers for hotel rooms above the discounted rate that the OTCs paid to hotels for the rooms. Sales tax … Continue reading

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CCH Connections: User Conference 2015

From exciting social events to unique networking opportunities, the conference provides a wealth of information and best practices to take your firm to the next level. Read more

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