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Bender's State Taxation

Bender's State Taxation Principles and Practice

Publisher: LexisNexis Matthew Bender
ISBN: 9781422419458
Published In: December 2010
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Full insight into the often detailed and always complex principles governing state tax law, compliance, and planning. NEW IN 2010: State Taxation of Foreign Source Income and State Tax Criminal Issues and Procedures.

Now there's a better source for full and practical understanding of today's complex SALT issues, and it's ready to help you navigate all the real-world twists and turns you encounter in this fast-evolving area of law.

Authored by top practitioners from the legal, accounting, corporate, government, and academic professions, Bender's State Taxation: Principles and Practice provides full insight into the often detailed and always complex principles governing state tax law, compliance, and planning.

Its practice-focused approach lets you quickly hone in on procedural and substantive rules governing all types of state taxes, while highlighting tax strategies to follow and pitfalls to avoid. You'll stay on top of all SALT ramifications for clients whose transactions or activities fall within single state or multistate jurisdictions - and proceed forward with confidence.

Both a solid research tool and a source of tax planning strategies, Bender's State Taxation: Principles and Practice will prove invaluable for tax specialists and non-specialists doing transactional work, bankruptcy, mergers and acquisitions, or real estate; and for practitioners advising businesses in any capacity.

Turn to This Complete Practice Tool For:

Full treatment of procedural and substantive law. The major topical areas (income taxes, sales taxes, and property taxes) have discrete chapters dedicated to both the procedural aspects of those tax issues, such as appeals procedures, as well as the substantive issues surrounding that tax

Coverage of less commonly addressed tax issues. The treatise also includes comprehensive explanations of areas such as unemployment taxes and unclaimed property, and state tax issues arising from transactions such as bulk sales and state taxation of foreign source income.

Overviews of state tax issues and state-specific positions. You get not only the general rules and most common variations among the states on state tax issues, but also numerous state-by-state breakdowns that provide the actual rule for each state.

Extensive coverage of state property tax issues. You'll find current information on all aspects of the tax most likely affected by upcoming state tax reforms - from constitutional provisions affecting the imposition of property tax to procedural considerations involved in assessment and valuation challenges.

Plain-English explanations and practice tips. Written by SALT practitioners, the treatise avoids legalese and an overly academic approach. It maintains a practical focus complete with practice tips drawn from the authors' experience. Examples, checklists, charts, and tables speed your research at every step.

Frequent updating - two updates per year in print and monthly online. Keeping you alert to the significant level of legislative, administrative and judicial activity in the SALT field.

Part 1: Foundations: Constitutional Law
Chapter 1 Federal Constitutional Law
Chapter 2 State Constitutional Law

Part 2: Corporate Income Taxation
Chapter 3 Principles of Corporate Income and Franchise Tax
Chapter 4 Corporate Income and Franchise Tax Administration, Deficiencies and Refunds, Audits and Taxpayer Remedies
Chapter 5 Corporate Income and Franchise Tax Treatment of Special Entities
Chapter 6 Gross Receipts Taxes
Chapter 7 State Taxation of Foreign Source Income

Part 3: Personal Income Taxation
Chapter 8 Principles of Personal Income Taxation
Chapter 9 Personal Income Tax Administration, Deficiencies and Refunds, Audits, and Taxpayer Remedies
Chapter 10 Reserved Chapter 11 Reserved

Part 4: Sales & Use Taxation
Chapter 12 Sales & Use Tax Nexus
Chapter 13 Sales & Use Taxes on Personal Property Transactions
Chapter 14 Sales Taxes on Sales of Services
Chapter 15 Sales and Use Tax Exemptions
Chapter 16 Sales & Use Tax Audits and Appeals
Chapter 17 Reserved

Part 5: Property Taxation
Chapter 18 Federal & State Constitutional Limitations on Taxation of Property
Chapter 19 State Taxation of Personal Property
Chapter 20 State Taxation of Real Property
Chapter 21 Specially Valued Property
Chapter 22 Property Tax Exemptions
Chapter 23 Assessments & Appeals Procedures; Payment & Collection, Refund Claims and Judicial Remedies

Part 6: Special Issues in State Taxation
Chapter 24 Valuation of Property for Income, Property & Estate Taxes
Chapter 25 Bulk Sale Transfers
Chapter 26 Unemployment Insurance
Chapter 27 Unclaimed Property
Chapter 28 Estate, Gift & Inheritance Taxes
Chapter 29 Local Taxes
Chapter 30 Enhanced State Tax Collection Techniques and State Criminal Tax Issues and Procedures

Darryl K. Jones

JD, LLM, Professor of Law, Stetson University College of Law

David Brennen

JD, LLM - American Association of Law Schools; Professor of Law, University of Georgia

Will Yancey

Will Yancey is an internationally recognized expert on sampling for tax, unclaimed property, and health care claims audits. Dr. Yancey provides training on audit sampling for corporations, professional organizations, and tax administrators. Dr. Yancey

Charles W. Swenson

Charles W. Swenson, CPA, PhD - Founding Member, National Tax Credit Group, LLC and Professor of Accountancy at Univ of So. California.
Chuck Swenson received his PhD (accounting and economics) from USC in 1984. Prior to his academic career, he was employed with Deloitte and Touche, and has also worked with PricewaterhouseCoopers. He is a California CPA and consults frequently on state and local taxation issues.

Trisha C. Fortune

CPA, Ryan, Inc., Austin TX

David Sherwood

David Sherwood is a partner of the law firm of Moriarty, Paetzold & Sherwood, in Glastonbury, Connecticut, where he concentrates on real property law, environmental law and land use planning. He is a graduate of the University of Pennsylvania (B.A., 197

Suellen Wolfe

JD, LLM - Professor, Temple U Law School, Harrisburg, PA

Debra Nohr

CPA - Manager, State & Local Tax, Manpower, Inc., Milwaukee, WI

Fredric (Fritz) Attermeier

CPA, LLM - Independent State & Local Tax

Andrew Swain

Andrew W. Swain is the Chief Counsel overseeing the Tax Litigation Division for the Office of the Indiana Attorney General. Mr. Swain overseas all tax litigation for Indiana. He formerly served as an Assistant Attorney General in Colorado and an Assist

Joe Calvanico

CMI, Accredited Senior Appraiser - Director, Midwest Property Tax Practice, Grant Thornton, Chicago, IL

Steve R. Johnson

JD - E.L. Wiegand Professor of Law, William S. Boyd School of Law, University of Nevada, Las Vegas

Scot Grierson

JD, LLM, Partner -SALT Partner, Grant Thornton

Melanie McDaniel

CPA, Partner-SALT Partner, PricewaterhouseCoopers Los Angeles

Jaye Calhoun

JD, LLM - McGlinchey Stafford PLLC, New Orleans, LA

Kristen Kemp

JD - Inheritance Tax Administrator for the Indiana Department

Steve Danowitz

Steven M. Danowitz is a partner Ernst & Young SALT practice and has been practicing for more than 29 years. Steve has been involved in a broad range of state tax issues affecting individuals, corporations and other entities.

John Karayan

JD, PhD - Professor & Chair, Dept. of Accounting/IT Woodbury