Books and Surveys 

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

444 Pages. Includes searchable CD. 

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

Property Taxation


3rd Edition Issued July 2004

Property Taxation is designed to provide the beginning business property tax practitioner with a thorough introduction to the profession.

The textbook also serves as a manual or desk reference book for the experienced property tax practitioner. It provides comprehensive coverage of all key issues and references local practice, assessors´ manuals, statutes and case law. The issues are presented and explained, and leading cases from several jurisdictions are set forth to give vivid and practical interpretations of the issues in the various states. There is an index and an alphabetical table of court cases to simplify research.

825 Pages. Includes searchable CD. 
 
Descriptive flier for Property Taxation

IPT Publications Order Form 
 

Sales and Use Taxation


© 2004 - First Edition

 Sales and Use Taxation provides comprehensive coverage of all key issues and references federal, state and local practice, statutes and case law. The issues are presented and explained, and leading cases are set forth to give vivid and practical interpretations of the sales and use tax law. There is an extensive index and a table of cases with helpful cross-reference keys to simplify research. Click the links below for further information or to order a copy.

Softbound, 492 pages. Includes searchable CD. 


Descriptive flier for Sales and Use Taxation 
 
IPT Publications Order Form 
 

2012 Third-Party Drop Shipment Survey


11th Edition June 2012

This monographic survey of forty-five states and the District of Columbia presents a third-party drop shipment fact pattern with 10 questions asked relating to each state's treatment of the transaction. The cost of the survey is $175.00 for IPT members, $200 for staff of IPT member companies and $250 for non members, inclusive of shipping. U.S. Funds only, and Georgia residents should include applicable sales tax.

Click here for a descriptive brochure which also includes an order form.

IPT Publications Order Form
 
 
To order any of these publications please complete IPT Publications Order Form and mail or fax it to IPT.


For further information, please contact:

Institute for Professionals in Taxation®
600 Northpark Town Center
1200 Abernathy Road
Suite L-2
Atlanta, GA 30328
Phone: (404) 240-2300 Fax: (404) 240-2315
E-mail: tmiller@ipt.org