Multi-State 税ation - 税 Staff Essentials
Does a business have nexus in a particular jurisdiction? At the current rate of change, you can't afford to have out-of-date knowledge of this critical tax area.
格式
在线
NASBA Field of Study
税
水平
中间
CPE学分
9.5
作者(年代)
安德鲁·H. 约翰逊
可用性
1年
产品编号
TSEMST23SSO
Save when you buy the complete 税 Staff Essentials, 水平 2 online bundle.
Theoretical conundrums and compliance issues
Multistate taxation has never been a more relevant topic. This course helps professionals skillfully navigate the maze of multistate corporate tax codes.
Learners get fresh perspectives on:
- Interstate activity and nexus
- Modifications to federal tax income to arrive at state taxable income
- Filing methods for multistate taxpayers
By spotlighting updates on the latest state tax reforms, this course will help you develop a working knowledge of both multistate tax compliance and related planning opportunities.
谁将受益
税 practitioners with corporate taxation experience who have 客户端s working in numerous states.
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- Constitutional limits and P.L. 86-272
- Nexus, UDITPA and MTC
- Calculation of state taxable income
- Filing methods for multistate taxpayers
- Apportionment and allocation
- Multistate income tax planning
Learning Outcomes
- Identify nexus issues.
- Identify the limitations of Public Law 86-272.
- Identify the most common additions to federal taxable income.
- Identify the most common subtractions from federal taxable income.
- Identify the key cases defining a unitary relationship.
- Recognize the different unitary tests.
- Distinguish between apportionment and allocation.
- Identify the elements of the payroll factor
- Identify the computation problems of the property factor.
- Recognize the boundaries of the sales factor.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
开始的订单6 +注册者
We can help with group 折扣. 电子邮件 客户端.support@aicpa-cima.com
US customers call 1-800-634-6780 (选择 1)
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