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State Corporate Income Tax Apportionment

CCH Tax Law Editors with Contributing Authors

State Corporate Income Tax Apportionment discusses the current trends and issues regarding corporate income tax apportionment.

While the majority of states previously used a three-factor apportionment formula that equally weighted a corporation's percentage of in-state property, payroll, and sales, states are moving towards apportionment formulas that place greater weight on the sales factor and lesser weight on the property and payroll factors.

In addition, states are changing other aspects of their apportionment rules to create additional incentives for investment in the state.

Course Details
Price:  $48.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-4985
Course was last updated on:  04/09/07
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 4 CPE
QAS 4 CPE
Enrolled Agent (Accepted by the IRS) 4 CPE
CTEC California 4 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Cheryl B. submitted on 05/15/2009
Discussions on Sales factor weights
Reviewer: Donna H. submitted on 11/04/2008
No travel
Reviewer: Azra A. submitted on 08/05/2008
Organized well
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