Guidebook to North Carolina Taxes, 2006 - Softcover

Softcover

ISBN 10: 0808013416 ISBN 13: 9780808013419

Verlag: CCH, 2005

Inhaltsangabe

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

Edited by William W. Nelson, J.D. and Shelby Bennett, Ph.D., this popular and authoritative Guidebook is in its 34th Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest:

- personal income tax
- corporate income tax
- tax on banks and other financial institutions
- franchise tax
- sales and use taxes
- inheritance tax
- gift tax
- intangibles tax

Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments. While this handbook focuses on the law applicable to the filing of income tax returns in 2006 for the 2005 tax year, legislative changes effective after 2005 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to both the North Carolina and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy.

Über diesen Titel

About the Author:

William W. Nelson is a Partner in the law firm of Smith Anderson Blount Dorsett Mitchell & Jernigan LLP in Raleigh, NC. He practices in the areas of federal, state and local tax planning and advocacy for businesses and tax-exempt entities. He received his undergraduate and law degrees from the University of North Carolina at Chapel Hill. Mr. Nelson is licensed to practice in North Carolina and California, and is a member of the North Carolina Bar Association, where he has served multiple terms on the Councils of the Tax and International Law and Practice Sections and currently serves as chair of the Tax Section's Legislative liaison committee. He is also a member of the American Bar Association and the Wake County Bar Association. Mr. Nelson frequently lectures and writes on a variety of tax issues.

Shelby D. Bennett 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 a member of the American Accounting Association and the American Taxation Association. She is also co-author of CCH's Guidebook to Pennsylvania Taxes.

Über diese Auflage

• Verlag: CCH
• Erscheinungsdatum: 2005
• ISBN 10: 0808013416
• ISBN 13: 9780808013419
• Einband: Paperback
• Anzahl der Seiten: 624
• Herausgeber: William W. Nelson, Shelby Bennett