Tax & Accounting's Education Series
STATE TAX
State Taxation, Third Edition delivers in-depth analysis pertaining
to tax compliance and planning issues. Students can take advantage of the
experts’ on-target analysis, to-the-point interpretation and critical
discussion of state legislation and judicial decisions relating to corporate
income and franchise, personal income, sales and use, as well as death and
gift taxation.
Table of Contents
Part I: The Development of the American State and Local Tax System
Chapter 1: Historical Background
Part II: Constitutional Uniformity and Equality Safeguards
Chapter 2: State Uniformity and Equality Provisions
Chapter 3: Equal Protection of the Laws
Part III: Constitutional Restrictions on State Taxation Affecting Interstate
and Foreign Commerce
Chapter 4: Commerce Clause Restrictions on State Taxation
Chapter 5: Imports and Exports
Part IV: Corporate Franchise, Net Income, and Capital Stock Taxes
Chapter 6: Jurisdiction to Impose Corporate Income, Franchise, and Capital
Stock Taxes
Chapter 7: Corporate Taxes Measured by Net Income: The Tax Base
Chapter 8: Division of the Tax Base
Chapter 9: Allocation and Apportionment of Corporate Net Income Under State
Law
Chapter 10: Allocation and Apportionment of Net Income of Businesses Other
Than or Mercantile Companies
Chapter 11: Capital Stock Taxes
Part V: Sales and Use Taxes
Chapter 12: Introduction to Sales and Use Taxes
Chapter 13: Taxable Sales of Tangible Personal Property As Applied to Various
Businesses, Trades, and Occupations
Chapter 14: Intermediate Transactions in the Economic Process: Exclusion
from Sales and Use Taxes
Chapter 15: Taxation of Services
Chapter 16: Use Tax
Chapter 17: Measure of Sales and Use Taxes
Chapter 18: Sales and Use Taxes on Multistate Transactions
Chapter 19: Collection of Sales or Use Taxes by the Seller
Part VI: Personal Income, Death, and Gift Taxes
Chapter 20: Personal Income Taxes
Chapter 21: Death and Gift Taxes
Part VII: Intergovernmental Immunities
Chapter 22: Immunity of the Federal Government and Its Instrumentalities
from State Taxation
Appendix A. Uniform Division of Income for Tax Purposes Act
Appendix B. Multistate Tax Commission Regulations
Appendix C. Public Law 86-272
Appendix D. Statement of Information Concerning Practices of Multistate Tax
Commission and Signatory States Under Public Law 86-272 (July 29, 1994)
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