Multistate Corporate Income Taxation: Basic Principles (Fifth Edition)

Authored by Michael S. Schadewald ;PhD ;CPA
About this Course

Forty-five states and the District of Columbia impose some type of income-based tax on corporations. Although many states closely link their corporate tax to the federal income tax, some states impose other types of corporate taxes in lieu of a net income tax. This course discusses the basic principles involved in multistate corporate income taxation. Topics covered include nexus, computation of state taxable income, apportionment, combined and consolidated reporting, and tax-planning strategies Upon completion of this course, you will be able to: Identify which activities of a multistate corporation can create nexus Explain how state taxable income is calculated Describe the different types of apportionment formulas Contrast the difference between state consolidated returns and combined unitary reporting Describe basic multistate corporate income tax-planning strategies.

$ 30.00
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NASBA Field of Study
Taxes
Level
Basic
CPE Credits
2.0
Prerequisites
None
Last Updated
10/06/2015
CCHL_MultistateBasPrin5thEd