Multistate taxation has never been a more relevant topic. This course helps professionals skillfully navigate the maze of multistate corporate tax codes.. Be the one to guide your client skillfully through the maze of multistate corporate tax codes. Rapidly develop a working knowledge of both multistate tax compliance and related planning opportunities.
DESIGNED FOR
Tax Practitioners with Corporate taxation Experience who have clients Working in numerous states.
BENEFITS
Constitutional limits and P.L. 86-272
Interstate activity, nexus, UDITPA, MTC
Calculation of state taxable income
Filing methods for multistate taxpayers
Apportionment and allocation
Multistate income tax planningHIGHLIGHTS
- Identify nexus issues.
- Distinguish between apportionment and allocation.
- Identify the limitations of Public Law 86-272.
- Identify the key cases defining a unitary relationship.
- Recognize the different unitary tests.
COURSE LEVEL
Intermediate
PREREQUISITES
Experience in federal income taxation
ADVANCE PREPARATION
None