Bender's State Taxation: Principles and Practice
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Now there's a better source for full and practical understanding of today's complex SALT issues, and it's ready to help you navigate all the real-world twists and turns you encounter in this fast-evolving area of law.
Authored by top practitioners from the legal, accounting, corporate, government, and academic professions, Bender's State Taxation: Principles and Practice provides full insight into the often detailed and always complex principles governing state tax law, compliance, and planning.
Its practice-focused approach lets you quickly hone in on procedural and substantive rules governing all types of state taxes, while highlighting tax strategies to follow and pitfalls to avoid. You'll stay on top of all SALT ramifications for clients whose transactions or activities fall within single state or multistate jurisdictions - and proceed forward with confidence.
Both a solid research tool and a source of tax planning strategies, Bender's State Taxation: Principles and Practice will prove invaluable for tax specialists and non-specialists doing transactional work, bankruptcy, mergers and acquisitions, or real estate; and for practitioners advising businesses in any capacity.
Turn to This Complete Practice Tool For:
Full treatment of procedural and substantive law. The major topical areas (income taxes, sales taxes, and property taxes) have discrete chapters dedicated to both the procedural aspects of those tax issues, such as appeals procedures, as well as the substantive issues surrounding that tax.
Coverage of less commonly addressed tax issues. The treatise also includes comprehensive explanations of areas such as unemployment taxes and unclaimed property, and state tax issues arising from transactions such as bulk sales and state taxation of foreign source income.
Overviews of state tax issues and state-specific positions. You get not only the general rules and most common variations among the states on state tax issues, but also numerous state-by-state breakdowns that provide the actual rule for each state.
Extensive coverage of state property tax issues. You'll find current information on all aspects of the tax most likely affected by upcoming state tax reforms - from constitutional provisions affecting the imposition of property tax to procedural considerations involved in assessment and valuation challenges.
Plain-English explanations and practice tips. Written by SALT practitioners, the treatise avoids legalese and an overly academic approach. It maintains a practical focus complete with practice tips drawn from the authors' experience. Examples, checklists, charts, and tables speed your research at every step.
Frequent updating - two updates per year in print and monthly online. Keeping you alert to the significant level of legislative, administrative and judicial activity in the SALT field.
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Table of contents
Table of Contents
Part 1: Foundations: Constitutional Law
Chapter 1 Federal Constitutional Law
Chapter 2 State Constitutional Law
Part 2: Corporate Income Taxation
Chapter 3 Principles of Corporate Income and Franchise Tax
Chapter 4 Corporate Income and Franchise Tax Administration, Deficiencies and Refunds, Audits and Taxpayer Remedies
Chapter 5 Corporate Income and Franchise Tax Treatment of Special Entities
Chapter 6 Gross Receipts Taxes
Chapter 7 State Taxation of Foreign Source Income
Part 3: Personal Income Taxation
Chapter 8 Principles of Personal Income Taxation
Chapter 9 Personal Income Tax Administration, Deficiencies and Refunds, Audits, and Taxpayer Remedies
Chapter 10 Reserved
Chapter 11 Reserved
Part 4: Sales & Use Taxation
Chapter 12 Sales & Use Tax Nexus
Chapter 13 Sales & Use Taxes on Personal Property Transactions
Chapter 14 Sales Taxes on Sales of Services
Chapter 15 Sales and Use Tax Exemptions
Chapter 16 Sales & Use Tax Audits and Appeals
Chapter 17 Reserved
Part 5: Property Taxation
Chapter 18 Federal & State Constitutional Limitations on Taxation of Property
Chapter 19 State Taxation of Personal Property
Chapter 20 State Taxation of Real Property
Chapter 21 Specially Valued Property
Chapter 22 Property Tax Exemptions
Chapter 23 Assessments & Appeals Procedures; Payment & Collection, Refund Claims and Judicial Remedies
Part 6: Special Issues in State Taxation
Chapter 24 Valuation of Property for Income, Property & Estate Taxes
Chapter 25 Bulk Sale Transfers
Chapter 26 Unemployment Insurance
Chapter 27 Unclaimed Property
Chapter 28 Estate, Gift & Inheritance Taxes
Chapter 29 Local Taxes
Chapter 30 Enhanced State Tax Collection Techniques and State Criminal Tax Issues and Procedures