Mutistate Income Tax
In: Aicpa Ser
Cover Page -- Title Page -- Copyright Page -- Table of Contents -- Overview -- Why a national multistate income tax course? -- Tax formula for multistate corporate taxpayers -- Irregular corporate tax structures -- Chapter 1 -- Interstate Activity and Nexus -- Nexus defined -- What we know and where to go from here -- Chapter 2 -- Calculation of State Taxable Income: Modifications -- Additions -- Subtractions -- Chapter 3 -- Filing Methods for Multistate Taxpayers -- Separate, consolidated, or combined filing -- The landmark cases -- Multistate Tax Commission -- Chapter 4