California Income Tax Manual (2008)

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CCH, Feb 1, 2008 - Business & Economics - 629 pages
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CCH's California Income Tax Manual is a comprehensive, single-source guide to income taxes for individuals, businesses, and estates and trusts in California. It provides clear, straightforward guidance on complex issues and provides numerous examples, tips and suggestions to illustrate how to apply the California income tax law to taxpayer situations. The author, Kathleen Wright, is a well-known California practitioner, CPE presenter and Professor at California State University at Fullerton. This annually-published resource is thoroughly tested and modified by classroom, CPE and consulting use feedback. The book describes and reflects new income tax developments, with an in-depth focus on the problem of conformity. California Income Tax Manual is presented in easy-to-read and easy-to-understand language and it focuses on the practical implications of the topics and concepts discussed, making it a great tool for reference, review and staff training on California income taxation. Important state tax issues, such as nexus, allocation and apportionment, and unitary group reporting (including combined reporting) all get substantial treatment in the book and special consideration is given to California rules that differ from federal rules throughout this extensive manual.
 

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Contents

Californias Personal Income TaxTaxation of Residents
1
Taxation of Nonresidents and PartYear Residents
35
Differences Between California and Federal Personal Income Tax
95
California Credits
145
California Taxation of Distributions from Retirement Plans
169
Sales Exchanges and Property Ownership
183
California Partnerships
199
California S Corporations
227
NexusDoing Business Within the State
331
Allocation and Apportionment
353
The Concept of Unitary
415
The Combined Report and Other Corporate CaliforniaFederal Differences
437
Liquidation Dissolution and Withdrawal of an Entity Doing Business in California
475
Procedure for Filing Returns and Payment of Taxes
507
Enterprise Zones TTAs LAMBRAs and MEAs
543
The WatersEdge Election
561

California LLCs
263
Limited Liability Partnerships
291
Taxation of Estates and Trusts
297
C Corporations Formed in California
311
Tax Shelter Activities and Tax Amnesty
585
Table of Cases
605
Topical Index
609
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