December 9, 2024


Live Webcast


8 CPE Credits

Multistate Income Tax

December 9, 2024
Live Webcast
8 CPE Credits

Multistate Income Tax

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    Instructor

    Joe
    Sanford

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Learning Objectives

  • Identify nexus issues.
  • Distinguish between apportionment and allocation.
  • Identify the limitations of Public Law 86-272.
  • Identify the key cases defining a unitary relationship.
  • Recognize the different unitary tests.

Major Topics

  • Constitutional limits and P.L. 86-272
  • Interstate activity, nexus, UDITPA, MTC
  • Calculation of state taxable income
  • Filing methods for multistate taxpayers
  • Apportionment and allocation
  • Multistate income tax planning

CPE Credits Available

8 CPE Credits
8
Tax

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Experience in federal income taxation

Advanced Preparation

None

Intended Audience

Experienced tax professionals and accountants; private industry accounting and finance managers

Provider

American Institute of CPAs (Durham)

This event has ended.