North Carolina Taxes, Guidebook to (2009)

Concise coverage of the taxes of major interest includes:

• Personal Income Tax
• Corporate Income Tax
• Tax On Banks And Other Financial Institutions
• Ranchise Tax
• Fales And Use Taxes
• Inheritance Tax
• Gift Tax
• Intangibles Tax

Summaries of other North Carolina taxes with emphasis placed on:

• Persons or transactions subject to tax
• Exemptions
• Basis and rate of tax
• Returns and payment

Ease Of Use Features:

• Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of North Carolina tax law to specific practice situations.
• Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.
• Legislative changes effective after 2008 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.
• Helpful references to both the North Carolina and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.
• Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.
• Detailed references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.