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Author: John C. Healy, MST, CPA and Michael S. Schadewald, PhD., CPA
Description:
This course discusses the basic principles involved in multistate corporate income taxation, including nexus, apportionment, combined and consolidated reporting, and tax-planning strategies.
Upon completing this course, the student will:
- Understand which activities of a multistate corporation can create nexus
- Understand how state taxable income is generally calculated
Be familiar with apportionment formulas and how they vary by states
- Be able to contrast the difference between consolidated returns and unitary reporting
- Understand how the states stand on the issue of consolidated returns and unitary reporting
- Be familiar with multistate tax-planning strategies
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Course Details:
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Price: $30.00
Field of Study: Taxes
Prerequisites: None
Level: Update
Advanced Preparation: None
CTEC course number: 1075-CE-5286
Course was last updated on: 09/04/08
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Library:
State Taxation
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
2.0 CPE |
| CTEC California |
2.0 CE |
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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.
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