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California Sales and Use Tax Answer Book

The California Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax Project.

1703(c)(8)] Q 15:19 Do penalties still apply concerning persons who failed to
seek amnesty for periods prior to January 1 , 2003? (Rev. & Tax. Code §§ 7073(c
), 7074) Yes. If on or after April 1, 2005, the Board of Equalization issues a
deficiency determination upon a return filed under the amnesty program or upon
any other nonreporting or underreporting of tax liability by a person who could
have otherwise been eligible for amnesty as specified in sections 7071 , 7072
and 7073 of the ...

California Income Tax Manual (2008)

CCH's California Income Tax Manual is a comprehensive, single-source guide to income taxes for individuals, businesses, and estates and trusts in California. It provides clear, straightforward guidance on complex issues and provides numerous examples, tips and suggestions to illustrate how to apply the California income tax law to taxpayer situations. The author, Kathleen Wright, is a well-known California practitioner, CPE presenter and Professor at California State University at Fullerton. This annually-published resource is thoroughly tested and modified by classroom, CPE and consulting use feedback. The book describes and reflects new income tax developments, with an in-depth focus on the problem of conformity. California Income Tax Manual is presented in easy-to-read and easy-to-understand language and it focuses on the practical implications of the topics and concepts discussed, making it a great tool for reference, review and staff training on California income taxation. Important state tax issues, such as nexus, allocation and apportionment, and unitary group reporting (including combined reporting) all get substantial treatment in the book and special consideration is given to California rules that differ from federal rules throughout this extensive manual.

—Chapter 21 — Tax Shelter Activities and Tax Amnesty 1 2101 Introduction: The
Federal Penalty Structure 12103 Legislation Dealing with Tax Shelters .01
American Jobs Creation Act of 2004 .02 S.B. 614 Ch 03-656 and A.B. 1601 Ch
03-654 .03 Reporting Requirements — Material Advisors .04 Material Advisor
Failure to File Penalties .05 Reporting Requirements — Investors .06 Penalty for
Failure to Disclose Reportable Transactions .07 Accuracy Related Penalty for
Listed ...

Construction Guide Accounting and Knowledge-Based Auditing

Provides CPAs with guidance on the accounting, auditing, and reporting that are particular to the construction industry.

Provides CPAs with guidance on the accounting, auditing, and reporting that are particular to the construction industry.

Practical Guide to Research and Development Tax Incentives

Federal, State, and Foreign

CCH's Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign by Michael Rashkin, J.D., LL.M., provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. This newly expanded resource is practical, easy to follow, easy to understand, and is particularly effective at clarifying and demystifying this complex subject. It provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R & D expenditures. In doing so, it explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Historically, the IRS has been vigilant in denying R & D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R & D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries.

For tax years that begin on or after January 1, 2006, a taxpayer that is engaged in
research and development of a qualified technology (namely, a two-mode hybrid
system primarily for the propulsion of a motor vehicle) may claim a credit equal ...