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Multistate Income Tax: Mastering Theoretical Disputes and Compliance

Author/Moderator: Bruce Nelson, CPA
Publisher: AICPA
Availability: In Stock
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Description

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Previously Titled: Multistate Income Tax: Simplifying the Complexities

Discover ways to master the theoretical disputes and compliance issues in order to better navigate through the maze of multistate corporate taxation. This course provides you with the necessary principles for understanding multistate corporate taxation and offers insight into how to incorporate multistate corporate taxation into a clientís plan.

Topics Discussed
  • Income Tax Nexus Including Constitutional Issues and Public Law 86-272
  • Difference Between the Uniform Division of Income for Tax Purposes Act (UDIPTA) and the Multistate Tax Compact (MTC)
  • Calculation of State Income Tax Base and Conformity to Federal Taxable Income, Emphasizing Decoupling and State Modifications
  • Apportionment Issues Including Composition of Sales, Property, and Payroll Factors
  • Recent Changes in Sourcing Service Sales

Learning Objective

As an experienced accountant or private industry manager, this course provides you with the knowledge you need to offer more value to your clients who operate in multiple states. Recent judicial rulings in various states will be highlighted and in particular state taxation of internet based transactions.

Prerequisite: Experience in corporate taxation.

Advanced Preparation: None.

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Excerpts

Videocourse Details

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 9
Multistate Income Tax: Mastering Theoretical Disputes and Compliance
Text
Product# 732469
Availability: In Stock
Regular:$206.25
AICPA Member:$165.00
Your Price:$206.25
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