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Guidebook to Pennsylvania Taxes (2014)

Guidebook to Pennsylvania Taxes (2014)

Author: Charles L. Potter; Shelby D. Bennett Ph.D.; Phillip E. Cook Jr.; Sheldon J. Michaelson CPA
Publisher: CCH U.S.
ISBN: 9780808035930
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

Details

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

This popular and authoritative Guidebook is the one source those involved with Pennsylvania 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
Sales and use tax
Corporate net income tax
Capital stock and franchise tax
Taxes on financial institutions
Miscellaneous business taxes, fees and reports
Unemployment compensation insurance tax
Inheritance and estate tax
Personal property tax
Philadelphia City and School District taxes
Pittsburgh City and School District 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 Pennsylvania 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 Pennsylvania 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 Pennsylvania Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2013 Pennsylvania Tax Changes
Part I - tables
Part II - Personal Income Tax
Part III - Sales and Use Taxes
Part IV - corporate net Income Tax
Part V - Capital Stock Tax, Franchise Tax and corporate Loans Tax
Part VI - Pass-through Entities
Part VII - Taxes on financial institutions
Part VIII - Taxes on Insurance companies
Part IX - Taxes on Public Utilities
Part X - Liquid Fuels Taxes
Part XI - Doing business in Pennsylvania
Part XII - unemployment compensation Insurance Tax
Part XIII - Inheritance and Estate Tax
Part XIV - Other Commonwealth Taxes
Part XV - Local Taxes
Part XVI - Local Taxes in Jurisdictions Other than Pittsburgh and Philadelphia
Part XVIII - Pittsburgh city and school district Taxes
Part XIX - Administration and Procedure
Part XX - Unclaimed Property

Charles L. Potter, Jr., J.D., CPA, is a partner in the Pittsburgh office of Pepper Hamilton LLP where he represents businesses and individuals in federal, state and local tax matters, as well as corporate matters. He received a Bachelor of Arts in business and accounting from Monmouth College in 1968 and a Juris Doctor from the University of Pittsburgh in 1973. He received his Certified Public Accountant Certificate from Pennsylvania in 1978. Mr. Potter is a member of the American, Pennsylvania, and Allegheny County Bar Associations, the Estate Planning Council of Pittsburgh, the American and Pennsylvania Institutes of Certified Public Accountants, and the Pennsylvania and Pittsburgh Chamber of Commerce Tax Committees.

Shelby D. Bennett, Ph.D., received her Ph.D. in accounting (with a tax specialty) from the University of North Carolina at Chapel Hill. She has taught in graduate tax programs and undergraduate programs at universities and colleges in Pennsylvania, New Jersey, and North Carolina and is currently a member of the faculty of Gardner-Webb University. Dr. Bennett is also the co-author of CCH's Guidebook to North Carolina Taxes. She is a member of the American Accounting Association and the American Taxation Association.

Philip E. Cook, Jr., J.D., is an associate in the Pittsburgh office of Pepper Hamilton LLP where he practices in the areas of state and local taxation, commercial law, UCC and bankruptcy law. He received his Bachelor of Arts degree from Grove City College and his Juris Doctor degree, cum laude, from Duquesne University.

Mr. Cook is a member of the Allegheny County, PA (Secretary of the Tax Section, Commercial Litigation Section) and the American Bar Associations, and the Allegheny Tax Society. He is a part-time faculty member of the Community College of Allegheny County and Duquesne University.

Sheldon J. Michaelson, CPA, received a Bachelor of Science degree in Accounting from Drexel University, where he also served as an adjunct professor. He is a tax partner at Deloitte & Touche LLP and has been with the firm for more than 20 years.

He is a member of the American and Pennsylvania Institute of Certified Public Accountants, has served as Chairman of the PA State Tax Conference Committee and the Committee on State Taxation, and is a member of the Tax Section of the Philadelphia Chamber of Commerce. He is a frequent speaker on federal and state tax topics and has published numerous articles in various tax periodicals.