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Guidebook to Massachusetts Taxes (2014)

Guidebook to Massachusetts Taxes (2014)

Author: CCH Tax Law Editors; Stephen Politi
Publisher: CCH U.S.
ISBN: 9780808035855
Published In: December 2013
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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Now in it's 46th edition, CCH's Guidebook to Massachusetts Taxes (2014) is the perfect resource for concise and reliable information for practitioners working with state taxation in Massachusetts. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting 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 Massachusetts returns or who are required to deal with Massachusetts taxes.

This popular and authoritative Guidebook is the one source those involved with Massachusetts taxation need for timely and accurate answers in a convenient and accessible desktop format.

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.

Concise coverage of the taxes of major interest includes:

Personal income tax
Corporation excise (income) tax
Taxes on banks and other financial institutions
Sales and use taxes
Estate tax

Summaries of other Massachusetts taxes with particular emphasis placed on:

Persons or transactions subject to tax
Exemptions
Basis and rate of tax
Returns and payment.

Ease of use features

Includes additional practical tips, pointers and examples to practitioners by the editors, which helps practitioners further understand and apply the complex principles of Massachusetts tax law to specific practice situations.
Special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.
While this handbook focuses on the law applicable to the filing of income tax returns in 2014 for the 2013 tax year, legislative changes effective after 2013 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 Massachusetts 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 and helpful references to specific paragraphs in the comprehensive CCH Massachusetts Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2013 Massachusetts Tax Changes

Tax Calendar
Part I - tables
Part II - Personal Income Tax
Part II.5 - Pass-through Entities
Part III - corporate excise (Income) Tax
Part IV - Taxes on banks and Other financial institutions
Part V - Sales and Use Taxes
Part VI - Estate Tax
Part VII - Property Tax
Part VIII - Miscellaneous Taxes
Part IX - Administration and Procedure
Part X - Doing business in Massachusetts
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.

Stephen M. Politi is a Boston attorney concentrating in state, federal and local taxation.

Mr. Politi is General Counsel to the Massachusetts Association of Public Accountants. He is the former Chief Counsel to the Massachusetts Department of Revenue and formerly Counsel to the Massachusetts Joint Legislative Committee on Taxation. He is an adjunct professor at the Bentley College Graduate School of Taxation, where he teaches state and local taxation.

Mr. Politi is editor of the Massachusetts Appellate Tax Board Reporter and a Member of the Editorial Board of the Journal of State Taxation. His writings about Massachusetts tax practice are extensive, and his articles have been cited as authority in tax proceedings and in professional publications. He is the former chairman of the Lexington, Massachusetts, Board of Selectmen.

Mr. Politi earned his J.D. degree and LL.M. in Taxation at Boston University Law School.