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Guidebook to California Taxes (2023)

Guidebook to California Taxes (2023)

Author: CCH Tax Law Editors; Bruce A. Daigh; Christopher Whitney
Publisher: CCH U.S.
ISBN: 10034341-0014
Published In: January 2023
Format: Paperback , 784 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

The California tax system is dictated by a complex set of rules. As a tax professional, you must know the ins and outs of federal and state tax law to deliver swift and accurate services. If your business or clients are based in California, the Guidebook to California Taxes can help to ensure accuracy in your tax filing and reporting. This handy tax guide provides a complete overview of new legislative, regulatory and judicial developments, as well as additional topics to help you stay informed and sound while working with your business or clients.

What Is Covered in the Guidebook to California Taxes (2021)?

This time-saving tax guide acts as a quick reference for the taxes levied by the state of California, including personal income, corporate income, sales and use, and property taxes. Readers will receive the most up-to-date information on:

Legislation
Regulations
Court decisions
Office of Tax Appeals decisions

What’s New in the 2021 Edition?

Wolters Kluwer’s Tax Law Editors formatted this guide in a way that makes it is easy to locate information quickly and efficiently. Summaries of this new information provide readers with an awareness of the changes and the impact that they will have or already had on taxpayers.

This popular handbook is the one source those involved with California taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including:

- personal income tax

- corporate income tax

- sales and use taxes

- property taxes

Other California taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to the tax, the basis and rate of tax, and the annual return provisions.

For the user's convenience in determining what is new in the California tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2021 for the 2020 tax year, legislative changes effective after 2020 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the California and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH California Tax Reports subscription service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2019 California Tax Changes
Summary of Principal Items of 2015 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.