Course Information

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Basic Principles of Multistate Corporate Income Taxation
Author: John C. Healy, MST, CPA and Michael S. Schadewald, PhD., CPA

Description:
This course discusses the basic principles involved in multistate corporate income taxation, including nexus, apportionment, combined and consolidated reporting, and tax-planning strategies.

Upon completing this course, the student will:

  • Understand which activities of a multistate corporation can create nexus
  • Understand how state taxable income is generally calculated Be familiar with apportionment formulas and how they vary by states
  • Be able to contrast the difference between consolidated returns and unitary reporting
  • Understand how the states stand on the issue of consolidated returns and unitary reporting
  • Be familiar with multistate tax-planning strategies

Course Details:
Price:  $24.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Update
Advanced Preparation:  None
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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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This course has not been preapproved for continuing education credit.

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