An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.
The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income.
CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation.
STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including:
- Tax Rates
- Tax Credits
- Apportionment of Income
- Combined Reporting
- Consolidated Returns
- Net Operating Loss Carryforwards and Carrybacks
- Return Filing Requirements
- Alternative Minimum Taxes
- Treatment of Flow-through Entities
A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 is included.
U.S. Master Tax Guide (2014)
State Tax Handbook (2014)
Multistate Corporate Tax Guide, 2014 Edition (2 vol.)
Multistate Guide to Estate Planning (2014) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2014)
New York Residency and Allocation Audit Handbook (2014)
Sales and Use Tax Answer Book (2014)