Home >
Taxation >
U.S. >
Guidebook to New York Taxes (2013)

Guidebook to New York Taxes (2013)

Author: Mark S. Klein
Publisher: CCH U.S.
ISBN: 0-4131-501
Published In: December 2012
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Author

Details

Now in it's 48th edition, CCH's Guidebook to New York Taxes (2013) 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 2013 will be included instead.

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--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 2013 for the 2012 tax year, legislative changes effective after 2012 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.

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.