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MULTISTATE INCOME TAXATION:
From Allocation and Apportionment to Credits and Incentives
A Live Audio Seminar from CCH
Tuesday, June 9, 2009 - 1 PM Eastern; Noon Central; 11 AM Mountain; 10 AM Pacific
Register Today for Only $249 Per Site and Have an Unlimited Number of Users Participate!
Invite Colleagues, Customers, Prospects and Business Referral Sources to Join You!
Learn the Latest on Multistate Corporate Income Issues
This program will identify the concepts and conflicts in disputes over business and nonbusiness income and the connection between those concepts and apportionment and allocation. The various apportionment factors — payroll, property, and sales — will be discussed in depth. The program will address the trend toward single sales factor apportionment. Also, the session will cover the explosive growth in tax credits and incentives.
This two-hour audio seminar on Tuesday, June 9, is the second of a three-part series on multistate income taxation presented by noted state tax experts, educators and authors, John C. Healy, M.S.T., CPA and Bruce Nelson, M.A., CPA. This informative and convenient session will provide both public practice professionals and those in industry, not only the necessary background, but also a look at the latest developments and trends in multistate corporate income tax. Time will be provided to ask your most pressing questions directly to Mr. Healy and Mr. Nelson via phone or e-mail during the program.
Program Topics
Among the topics to be addressed are:
- Latest developments in business and nonbusiness income
- Transaction test
- Functional test
- Interest, dividends, rents, royalties, and capital gains
- When does a taxpayer have the right to apportion income?
- Sourcing issues
- Drop shipments
- Dock sales
- Throwbacks
- Joyce/Finnigan
- Detailed analysis of the payroll, property, and sales factors.
- What is compensation for the payroll factor?
- Tangible and intangible property
- Construction in progress
- Property valuation and calculation
- Sales factor: gross or net
- Service sales and sales of tangible personal property
- Tax credits and business incentives
Learning Objectives
- Understand the distinctions between business and nonbusiness income
- Gain awareness of sourcing issues
- Develop an approach to analyze issues involving payroll, property or sales factors
Who Should Attend?
Corporate tax and accounting staff responsible for state tax compliance and planning; public practice CPAs, EAs, tax attorneys and other business and financial advisors working with business clients on state tax compliance and planning.
About the Multistate Income Taxation Series
Learn about Multistate Income Tax through this comprehensive series from two leading experts, John Healy, M.S.T, CPA, and Bruce Nelson, M.A., CPA.
- Part 1 (scheduled May 12, 2009) will focus on multistate corporate income tax issues including tax base determination and unitary concerns.
Learn more about this program.
- Part 2 (scheduled June 9, 2009) will focus on multistate corporate income tax issues including business income allocation, apportionment and sourcing, as well as tax credits and incentives.
Learn more about this program.
- Part 3 (scheduled July 14, 2009) will focus on multistate income tax issues for individuals and passthrough entities.
Learn more about this program.
All three sessions will allow ample opportunity for interactive questions and answers with Mr. Healy and Mr. Nelson.
SPECIAL BONUS — each registered site will also get a free issue of CCH’s Journal of State Taxation
Register today for this insightful program on Tuesday, June 9 at 1 PM Eastern, Noon Central; 11 AM Mountain; 10 AM Pacific.
About the Speakers:
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John C. Healy, M.S.T., CPA
John C. Healy is a senior lecturer in the University of Wisconsin-Milwaukee Sheldon B. Lubar School of Business’ Online Graduate Certificate in State and Local Taxation; Managing Director of the Deloitte Multistate Tax Center at the University of Wisconsin-Milwaukee Sheldon B. Lubar School of Business; and co-author of CCH’s Multistate Corporate Tax Guide. John has more than 30 years of state and local tax experience and has held SALT management positions at Miller Brewing Company and General Electric Medical Systems. He has a Bachelor of Science degree in accounting from Marquette University and a Master of Science degree in taxation from the University of Wisconsin-Milwaukee. He is also a certified public accountant. John has published numerous articles in professional tax journals and is a past recipient of IPT’s Literary Award. He is also the author of CCH’s Surviving a Sales and Use Tax Audit and co-author of CCH’s Sales and Use Tax Answer Book. John has served as an instructor in a variety of continuing professional education and university tax courses. He is a member of the AICPA and Wisconsin Institute of CPAs and is past chair of the WICPA Wisconsin Taxation Committee. |
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Bruce Nelson, M.A., CPA
Bruce Nelson is a Senior Tax Manager with the CPA firm, Erhardt, Keefe, Steiner and Hottman in Fort Collins, Colorado. Mr. Nelson was most recently with Silverstein & Pomerantz LLP, a boutique law firm focused on state and local tax services. He also previously served as the Manager of Tax Policy for the State of Colorado Department of Revenue, as well as a Senior Manager in Denver’s Ernst & Young LLP office for several years where he supervised the state and local tax group. Mr. Nelson specializes in audit defense and controversy work and in advising clients in state and local tax planning in both sales tax and multistate corporate income tax. He has worked with clients in various industries, including manufacturing, retail, computer technology and software, entertainment, mining, and services. Mr. Nelson is a frequent speaker at professional meetings and teaches continuing education classes in state and local tax for the University of Denver’s Graduate Tax Program, the Colorado Society of CPAs, and the AICPA. He is also on the adjunct faculty for Regis University, where he teaches courses in individual, partnership, and corporate taxation. Mr. Nelson has published more than 30 tax articles in a variety of professional periodicals. He is a regular columnist for CCH’s Journal of State Taxation and a co-author of CCH’s Sales and Use Tax Answer Book. He is a member of the AICPA and the Colorado Society of CPAs, where he has served on the Society’s State Tax Committee. |
How the Audio Seminar Works
CCH’s live audio seminars require nothing more than a telephone connection. For the single per-site fee, you can have an unlimited number of listeners at your site participate, get up to speed and in-the-know on important topics, and get special bonus publications included with the seminar. Handout materials are provided in PDF format that you can download and copy for all those who will participate in the seminar at your location.
Practice Development Tip! Invite colleagues, business referral sources, clients and prospects to your office to listen in and participate on this seminar with you. They’ll appreciate your invitation to hear directly about this important topic.
Visit CCHGroup.com/AudioSeminars for more audio seminar topics, dates and times!
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Earn CPE Credit
- Two hours of CPE credit are available for an additional $25 per person wishing to receive a CPE certificate for their participation
- Course Level: Intermediate
- NASBA Field of Study: Taxes
- Prerequisites: Basic knowledge of state taxation
- Learn More About CCH's NASBA Registration
Special Bonus
Firms registering for this audio seminar will receive as a bonus the following publication:
Order CD Recordings of CCH Audio Seminars
If you are unable to attend this upcoming event and would like to order a recording—or if you would like to order recordings of past CCH Audio Seminars, please visit the CCH Audio Seminar Archive Library today.
Pricing:
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Site License: $249 — Registration includes one telephone connection at one location, one master set of handouts (with permission to make additional copies for the participants at your location), an unlimited number of people in one listening room can participate, and one seminar bonus publication per registered site. ($25 CPE fee additional for each person wishing to receive a CPE certificate for their participation.)
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CD Recording: $249 — The CD includes an audio recording of the event and handout materials in PDF format. Includes copy of seminar bonus publication with purchase. Available one week after the live audio seminar event. (Note: CPE credit is not available for the CD version of the presentation.)
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Site License and CD Recording Package: $349 — This specially-priced package provides you with the Site License access to the live audio seminar event AND the CD Recording.
Our Guarantee
If for any reason you are not completely satisfied with this program, we will provide a full refund - no questions asked!
Register Today for Only $249 Per Site and Have an Unlimited Number of Users Participate!
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