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Guidebook to New York Taxes (2012)

Guidebook to New York Taxes (2012)

Author: Mark S. Klein
Publisher: CCH U.S.
ISBN: 9780808027362
Published In: December 2011
Format: Paperback , 624 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

Now in it's 47th Edition, CCH's Guidebook to New York Taxes is the perfect resource for accurate and concise explanations of New York tax law for practitioners working with state taxation in New York. Designed as a quick reference work, this handbook presents succinct discussions of state and local tax law and regulations and the significant cases and administrative rulings. This annual publication is crucial to tax practitioners and advisors to in-state and multistate businesses and those who file New York returns or advise on New York taxes. The Guidebook to New York State Taxes

Benefits and Features

Concise coverage of the taxes of major interest includes:

Corporation franchise (income) tax
Personal income tax
Sales and use taxes
Franchise tax on banking corporations
Estate, gift and generation-skipping transfer taxes.

Major New York City and certain Yonkers taxes are also covered in detail

General corporation tax
Tax on banking corporations
Personal income tax on residents
Earnings tax on nonresidents
Unincorporated business tax
Property taxes
Listing of administrative agencies/directory and other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, and public utilities taxes).

Summaries of other New York taxes with emphasis placed on:

Persons or transactions subject to tax,
Exemptions,
Basis and rate of tax, and
Returns and payment.
The guidebook also discusses the general property tax levied by local governments, as well as covering the many other state and city taxes.

Ease Of Use Features:

Additional practical tips, pointers and examples from the editors to help practitioners further apply the complex principles of New Yorktax law to specific practice situations.
Special Highlights of Tax Changes section to provide at-a-glance awareness of key legislative developments in the law.
Legislative changes effective after 2011 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning.
Helpful references to both the New York and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.
Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, 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 New York Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2011 New York Tax Changes
Tax Calendar
Part 1 - Tables
Part II - Personal Income Tax
Part II.5 - Pass-Through Entities
Part III - Corporation Franchise (Income) Tax
Part IV - Franchise Taxes on Banking Corporations
Part V - Sales and Use Taxes
Part VI - Estate, Gift and Generation-Skipping Transfer Taxes
Part VII - Property Taxes
Part VIII - Miscellaneous Taxes
Part IX - Local Taxes
Part X - Administration and Procedure
Part XI - Doing Business in New York
Part XII - Unclaimed Property

Mark S. Klein, J.D., is a partner of the New York law firm of Hodgson Russ LLP. Mr. Klein concentrates in New York State and New York City tax matters. He also has extensive federal, multistate and local tax experience. He teaches courses on state taxation and tax practice and procedure at the State University of New York at Buffalo, School of Management Tax Certificate Program, and has lectured extensively throughout the United States. He has written and edited numerous books, articles and treatises on the subject of New York State taxation. Mr. Klein earned his undergraduate and law degrees at SUNY college at Buffalo.