Guidebook to California Taxes (2014)

Author: CCH Tax Law Editors
Publisher: CCH U.S.
ISBN: 9780808035831
Published In: December 2013
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
Author

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CCH's Guidebook to California Taxes is the essential handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving guide is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes. The 2014 Guidebook is the 64th Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December, 2013. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers. This Guidebook is completely reviewed and revised every year for most accurate and up-to-date information on California taxes.

This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions.

The CCH Guidebook to California Taxes is designed to accomplish four main objectives:

1. Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units.
2. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns.
3. Present a readable quick reference to the personal income tax and taxes on corporate income.
4. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference.

For Additional Research, References to CCH's California Tax Reports, CCH's U.S. Master Tax Guide and CCH's Unemployment Insurance Reports are Provided Throughout.

There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2014 will be included instead.

Highlights of 2013 California Tax Changes
Summary of Principal Items of 2013 Legislation
Tax Calendar
Part I – Tax Rate Schedules and Tables
Part II – Return Preparation Guide
Part III – Personal Income Tax
Part IV – Taxes on Corporate Income
Part V – Sales and Use Taxes
Part VI – Death Taxes
Part VII – Property Taxes
Part VIII – Miscellaneous Taxes
Part IX – Directory / Resources
Part X – Doing Business in California
Part XI – Unclaimed Property

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

Bruce A. Daigh is a partner in the New York office of PricewaterhouseCoopers LLP specializing in California taxation. Mr. Daigh has over 25 years of experience in California taxation, 18 of which were in PWC’s California offices. Key areas of his practice include combined reporting, state tax implications of mergers and acquisitions, state taxation of foreign earnings, state taxation of partnerships and water’s edge issues.
Mr. Daigh is a nationally recognized lecturer and instructor on state taxation. Among the many courses he instructs is the Center for State and Local Taxation’s Annual Summer Institute at the University of California at Davis which he has instructed for 15 years. Mr. Daigh has also testified as an expert witness on several key state tax decisions.

Christopher A. Whitney is a partner with PricewaterhouseCoopers LLP, based in Orange County, California. Mr. Whitney specializes in state and local tax, with a particular emphasis on California tax matters. Key areas of his practice include combined reporting and California water’s edge issues as well as state tax implications of mergers and acquisitions. Mr. Whitney is a frequent speaker at local and national tax conferences and has authored several articles on a variety of state and local taxation issues.