Guidebook to New York Taxes (2014)

Now in it's 49th edition, CCH's Guidebook to New York Taxes (2014) is the perfect resource for concise and reliable information for practitioners working with state taxation in New York. 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 New York returns or who are required to deal with New York taxes.

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

• 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 taxes are also covered in detail--e.g.
  • The general corporation tax
  • The tax on banking corporations
  • The personal income tax on residents
  • The earnings tax on nonresidents
  • The unincorporated business tax
  • Property taxes
  • Listing of administrative agencies/directory
  • Other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, and public utilities taxes).

Summaries of other New York taxes with particular emphasis placed on:

• Persons or transactions subject to tax
• Exemptions
• Basis and rate of tax
• 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

• Includes additional practical tips, pointers and examples to practitioners by the editors, which helps practitioners further understand and apply the complex principles of New York 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 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 and helpful references to specific paragraphs in the comprehensive CCH New York Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.