Guidebook to Pennsylvania Taxes

Front Cover
Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective.
 

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Contents

Chapter Page
9
PART IIPERSONAL INCOME
17
Income and Exclusions
47
Withholding Estimated Tax Payments and Information
83
Procedure Enforcement Assessment and Review
93
PART IIISALES AND USE TAXES
103
Returns Payment of Tax and Records
117
Transactions Subject to Sales and Use Taxes and Other Related
127
PART VIITAXES ON FINANCIAL INSTITUTIONS
437
Mutual Thrift Institutions Tax
443
Title Insurance Companies Shares Tax
449
Miscellaneous Insurance Taxes
461
Liquid Fuels Taxes
479
Doing Business in Pennsylvania
491
Unemployment Compensation Insurance Tax
499
Introduction Transfers Subject to Tax Rates of Tax
505

Examination Assessment and Appeal
211
PART IVCORPORATE NET INCOME
223
Taxable Income Deductions and Credits
251
Allocation and Apportionment
293
Procedures Enforcement Assessment and Review
319
PART VCAPITAL STOCK TAX FRANCHISE TAX
335
Allocation and Exempt Assets
367
Apportionment
385
Exemption for Manufacturing Processing and Research
391
Corporate Loans Tax
409
PART VIPASSTHROUGH ENTITIES
417
Other Commonwealth Taxes
533
General Principles of Local Taxation
551
THAN PITTSBURGH AND PHILADELPHIA
627
Philadelphia Taxes in General
655
Pittsburgh Taxes in General
713
Procedures Protests and Appeals
745
Unclaimed Property
791
Case Table
797
Topical Index
825
Copyright

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