Mobile Edition


Multistate Taxation (AIMT02)

 
Date:Friday, January 26, 2018
Time:9:00 AM - 5:00 PM
(Registration at 8:30 AM)
Facility:Webcast or Webinar, Online
CPE Credit:8.0 Technical Business
Instructor: Michael A. Frost
Vendor:AICPA
Course Level:Intermediate
Early Bird Price:$249.00 FICPA Members, $319.00 Non-Members

Description:

This webcast is part of the Tax Staff Essentials program. Multistate taxation has become one of the hottest areas in the tax arena. The recent decline in state revenues and the increased audit activity by the states means both increased problems and opportunities. Mastering both the theoretical disputes and the "nuts and bolts" of compliance is essential to success. Gain the skills necessary to navigate through this maze of multistate corporate taxation. Develop a working knowledge of both multistate tax compliance and related planning opportunities. Focus on the essentials of multistate corporate income taxation as well as the apportionment and allocation of partnership, LLC, and corporate income taxes. Through this webcast, you will not only solidify the basic principles, but you will also receive the latest updates on economic and affiliate nexus, the impact of e-commerce and internet and other laws, regulations, and court cases. Develop basic approaches to state income tax planning and gain crucial insight about industry-specific state laws.



Objectives:

LEARNING OBJECTIVES When you complete this webcast you will be able to:

 Understand the key principles of multistate taxation

 Assess the impact of the latest nexus issues, laws, regulations, and court cases

Identify the effects of multistate activity

Distinguish deductible from non-deductible state income taxes

Gain insight into state tax laws affecting specific industries

Distinguish differences between apportionment and allocation of income

 Develop basic approaches to state income tax planning with emphasis on the latest developments in economic nexus



Major Topics:

TOPICS DISCUSSED

Constitutional limits and P.L. 86-272

Nexus, UDITPA, MTC

State modification

Apportionment and allocation

Non-business income

Net operating losses



Who Should Attend:
Experienced accountants and private industry managers

Prerequisite:
Experience in corporate taxation

Session/Options

If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: OPEN