State Business Income Taxation November 2012 (First Ed.)

The Institute for Professionals in Taxation is pleased to announce the release of a new text on state corporate income taxation.  The approximately 500-page treatise, along with CD, includes contributions from some of the most highly regarded state business income tax professionals in the nation, and is of substantial scope.  Included are the following:
  • Chapter 1—An Economist’s View of State Corporate Income Taxes—Prof. William F. Fox,  University of Tennessee
  • Chapter 2—History and Nature of the Tax—Paul H. Frankel and Kara M. Kraman, Morrison  & Foerster
  • Chapter 3—Jurisdiction to Tax—June Summers Haas, Honigman Miller Schwartz & Cohn
  • Chapter 4—Partnerships, LLCs, REITs and Other Entities—Christopher R. Grissom, and William T. Thistle, II, Bradley Arant Boult Cumming, Erica L. Horn, and Timothy J. Eifler, Stoll Keenon Ogden
  • Chapter 5—The Tax Base— Doug Sigel, Ryan Law, and Ray H. Langenberg, Scott Douglass & McConnico
  • Chapter 6—Returns: Separate, Consoliadated and Combined—Marilyn A. Wethekam, Horwood Marcus & BerkChartered
  • Chapter 7—Unitary Business Principles/Applications—David J. Shipley, McCarter & English
  • Chapter 8—Business/Nonbusiness Income and Allocation Rules—Mark E. Holcomb, Madsen Goldman & Holcomb and Pilar Mata, Sutherland Asbill & Brennan
  • Chapter 9—Apportionment of Business Income/Factors—Charles J. Moll, III, Winston & Strawn LLP and Michael J. Wynne, Reed Smith
  • Chapter 10—Alternative and Special Industry Apportionment—Kendall L. Houghton,  Clark R. Calhoun, and Michael Giovannini, Alston & Bird,  and William LaVere, Ryan 
  • Chapter 11—Accounting and Reporting Considerations—Duane Dobson, Jr.  And Terry J. Gaul , Grant Thornton
  • Chapter 12—Protests and Enforcement—Kirk R. Lyda, Jones Day, and Michael J. Wynne
  • Chapter 13—Alternative Taxes— Kirk R. Lyda
  • Chapter 14—Mergers, Acquisitions and Tax Planning—Margaret C. Wilson, Reeder Wilson
  • Chapter 15—Credits and Incentives—Holly MacLean Whitaker, Clinton Hopkins, L. Jane McDermott, Dorian Hunt, Michael Bernier, Gopika Parikh, and Gabriella Ianoale, Ernst & Young

Priced at $100 for IPT members, $200 for non– IPT members, this book joins IPT’s sister publications Property Taxation and Sales and Use Taxation as a must-have reference source for professionals employed by or advising corporate taxpayers in the United States