Live Stream: Multistate Taxation
393 | Livestream | Intermediate | Scheduled
Description
Multistate taxation has never been more relevant. This course helps you skillfully navigate the maze of corporate tax codes across jurisdictions, focusing on interstate activity and nexus, allocation and apportionment, and key court cases. By spotlighting updates on the latest state tax reforms, this course will help you develop a working knowledge of both multistate tax compliance and related planning opportunities.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 8.00 | Taxes |
| 6.75 | CLE |
Designed For
Tax practitioners who have clients working in numerous states
Prerequisites
Experience in federal income taxation
Highlights
- Constitutional limits and Public Law 86-272
- Interstate activity
- Nexus, UDITPA and MTC
- Calculation of state taxable income
- Filing methods for multistate taxpayers
- Apportionment and allocation
- Multistate income-tax planning
Objectives
When you complete this course, you will be able to:
- Identify the history of the Multistate Tax Commission and Uniform Division of Income for Tax Purposes Act
- Distinguish between income tax and sales tax nexus
- Identify the limitations of Public Law 86-272
- Identify the most common additions to federal taxable income
- Identify the most common subtractions from federal taxable income
- Apply the tests for determining business and nonbusiness income
- Determine the components of the traditional Massachusetts formula
Prices
- Member (Early Bird)
- $309.00
- Non-Member (Early Bird)
- $429.00
- Member
- $309.00
- Non-Member
- $429.00
Instructors
Gregory A. Carnes, CPA, Ph.D.
Dr. Gregory Carnes serves as Dean of the College of Business at the University of North Alabama. He came to UNA in 2007 as the Raburn Eminent Scholar of Accounting. He previously served as President of the Accounting Program Leadership Group, President-Elect of the Federation of Schools of Accountancy, and Secretary of the American Taxation Association.
Dr. Carnes has also served as chair of the Department of Accountancy at Northern Illinois University and Dean of the College of Business at Lipscomb University. Dr. Carnes has published approximately 30 articles in journals such as The Journal of Economic Psychology, Journal of the American Taxation Association, Advances in Taxation, The Journal of International Accounting, Auditing, and Taxation, The Tax Adviser, Taxation for Accountants, Taxation for Lawyers, and The CPA Journal.
He is a contributing author on South-Western Federal Taxation: Individual Income Taxes, a popular textbook used in undergraduate taxation courses. He also authors material for Wiley/CPA Excel, one of the nation's leading CPA Review courses. He has also provided tax training for national accounting firms and the AICPA. He is a member of the AICPA, the American Accounting Association, the Alabama Society of CPAs, and the American Taxation Association.
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