Course Information

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Multistate Corporate Income Taxation: Advanced Concepts
Author: Michael S. Schadewald, PhD, CPA

Description:
This course is designed to build upon the professional's basic knowledge of multistate income taxation issues. It covers advanced topics in this area, including economic, agency and affiliate nexus; specialized industry apportionment formulas; sales sourcing rules; non-income taxes; and taxation of pass-through entities. It also discusses mechanisms used by states to limit tax base erosion.

Upon completing this course, the professional will be able to:

  • Explain the cost-of-performance rule and market-based approach for sourcing sales
  • Describe the different ways in which nexus can be created
  • Identify which states currently impose non-income taxes
  • Explain state tax treatment of pass-through entities

Course Details:
Price:  $17.00
Field of Study:  Taxes
Prerequisites:  Multistate Corporate Income Taxation: Basic Principles, or a basic understanding of multistate income taxation
Level:  Intermediate
Advanced Preparation:  None
CTEC course number:  1075-CE-9714
Course was last updated on:  09/10/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 1.0 CPE
QAS 1.0 CPE
Enrolled Agent (Accepted by the IRS) 1.0 CPE
CTEC California 1.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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