Home >
Taxation >
U.S. >
Guidebook to Michigan Taxes (2014)

Guidebook to Michigan Taxes (2014)

Author: CCH Tax Law Editors
Publisher: CCH U.S.
ISBN: 9780808036692
Published In: December 2013
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

Now in it's 45th edition, CCH's Guidebook to Michigan Taxes (2014) is the perfect resource for concise and reliable information for practitioners working with state taxation in Michigan. 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 Michigan returns or who are required to deal with Michigan taxes.

This popular and authoritative Guidebook is the one source those involved with Michigan 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:

Income tax
Single business tax
Sales and use taxes
Intangibles tax
Inheritance, estate and generation-skipping transfer taxes

Summaries of other Michigan 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 Michigan 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 Michigan 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 Michigan Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2013 Michigan Tax Changes
Tax Calendar
Part I - Tax tables
Part II - Income Tax
Part II.5 - Pass-through Entities
Part III - single business Tax
Part III.5 - Michigan business Tax
Part IV - Sales and Use Taxes
Part V - Inheritance, Estate, and generation-skipping transfer Taxes
Part VI - Property Taxes
Part VII - Miscellaneous Taxes
Part VIII - Local Taxes
Part IX - Administration and Procedure
Part X - Doing business in Michigan
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.