State Portfolio Listing

TOC: Table of Contents PDS: Portfolio Description Sheet All documents in Microsoft® Word format.

BUSINESS CREDITS AND INCENTIVES

Credits and Incentives: Alabama Through Hawaii (1450)	TOC	PDS
Credits and Incentives: Idaho Through Mississippi (1460)	TOC	PDS
Credits and Incentives: Missouri Through Oklahoma (1470)	TOC	PDS
Credits and Incentives: Oregon Through Wyoming (1480)	TOC	PDS

BUSINESS ENTITIES AND TRANSACTIONS

Choice of Entity: An Overview of Tax and Non-Tax Considerations (1550)	TOC	PDS
Mergers and Acquisitions: Income Tax Problems (1520)	TOC	PDS
Mergers and Acquisitions: Sales and Use Tax Consequences (1530)	TOC	PDS
Recovery of Attorney's Fees in State Tax Controversies (1590)	TOC	PDS
State Tax Aspects of Bankruptcy (1540-2nd)	TOC	PDS
State Taxation of Limited Liability Companies and Partnerships (1560)	TOC	PDS
State Taxation of Pass-Through Entities: General Principles (1500)	TOC	PDS
State Taxation of S Corporations (1510)	TOC	PDS

COMPENSATION AND BENEFITS

State Taxation of Compensation and Benefits (1750)

TOC

PDS

CORPORATE INCOME TAXES

Income Taxes: Computation of State Taxable Income (1100)	TOC	PDS
Income Taxes: Consolidated Returns and Combined Reporting (1130)	TOC	PDS
Income Taxes: Definition of a Unitary Business (1110-2nd)	TOC	PDS
Income Taxes: Principles of Formulary Apportionment (1150)	TOC	PDS
Income Taxes: Special Problems in Formulary Apportionment (1180-2nd)	TOC	PDS
Income Taxes: State Formulary Apportionment Methods (Alabama Through Michigan) (1160-2nd)	TOC	PDS
Income Taxes: State Formulary Apportionment Methods (Minnesota Through Wyoming) (1170-2nd)	TOC	PDS
Income Taxes: State Treatment of Net Operating Losses (1200)	TOC	PDS
Income Taxes: The Distinction Between Business and Nonbusiness Income (1140)	TOC	PDS
State Taxation of Corporate Income From Intangibles (1190)	TOC	PDS

LIMITATIONS ON AUTHORITY TO TAX

Federal Constitutional Limitations on State Taxation (1400)	TOC	PDS
Jurisdictional Limitations: Attributional Nexus (1430)	TOC	PDS
Limitations on States' Jurisdiction to Impose Net Income Based Taxes (1410)	TOC	PDS
Limitations on States' Jurisdiction to Impose Sales and Use Taxes (1420)	TOC	PDS

OTHER TAXES

Gross Receipts Taxes: General Principles (1610)	TOC	PDS
Property Taxes: California's Property Tax Regime (1630)	TOC	PDS
Property Taxes: The Exemption for Intangibles (1640)	TOC	PDS
State Environmental Taxes (1690)	TOC	PDS
Unclaimed Property (1600)	TOC	PDS

PERSONAL INCOME TAXES

Personal Income Taxes: Alabama Through Michigan (3010)	TOC	PDS
Personal Income Taxes: Minnesota Through Wyoming (3020)	TOC	PDS

PROCEDURE AND ADMINISTRATION

Managing State Tax Audits (1730)	TOC	PDS
State Tax Appeal Systems (1700-2nd) (Revised: Replaced 1700-1st)	TOC	PDS
State Tax Audit and Collection Procedures: General Principles (1720)	TOC	PDS

SALES AND USE TAXES

Portfolio 1270-1st: Sales and Use Taxes: Streamlined Sales Tax System (1270)	TOC	PDS
Sales and Use Taxes: Communications Services and Electronic Commerce (1350)	TOC	PDS
Sales and Use Taxes: Drop Shipment Transactions (1340)	TOC	PDS
Sales and Use Taxes: General Principles (1300)	TOC	PDS
Sales and Use Taxes: Information Services (1320)	TOC	PDS
Sales and Use Taxes: Retail Sales Issues (1360)	TOC	PDS
Sales and Use Taxes: Services (1310-2nd)	TOC	PDS
Sales and Use Taxes: The Machinery and Equipment Exemption (1330)	TOC	PDS

SPECIAL INDUSTRIES

State Taxation of Banks and Financial Institutions (CA, IL, NY, TN) (1800)	TOC	PDS
State Taxation of Construction Contractors (1840)	TOC	PDS
State Taxation of Service Providers (1820)	TOC	PDS
State Taxation of Transportation, Telecommunications, and Energy Companies (1810-2nd)	TOC	PDS

SPECIFIC STATES

Business Operations in Puerto Rico (2650)	TOC	PDS
California Franchise and Corporation Income Taxes (1910)	TOC	PDS
California Personal Income Tax (1900)	TOC	PDS
California Property Taxes (1930)	TOC	PDS
California Sales and Use Taxes (1920)	TOC	PDS
California Water's-Edge Election for Unitary Reporting (1940)	TOC	PDS
Connecticut Corporate Business Tax (1960)	TOC	PDS
Florida Corporate Income Tax (2000)	TOC	PDS
Georgia Corporate Taxes (2050)	TOC	PDS
Illinois Corporation Income Taxes (2100)	TOC	PDS
Illinois Sales and Use Taxes (2110)	TOC	PDS
Massachusetts Corporate Taxes (2140)	TOC	PDS
Michigan Single Business Tax (2160)	TOC	PDS
New York Personal Income Tax (2210)	TOC	PDS
New York Sales and Use Taxes (2220)	TOC	PDS
New York State and City Corporation Income Taxes (2200)	TOC	PDS
North Carolina Corporate Income and Franchise Taxes (2250)	TOC	PDS
Pennsylvania Corporate Taxes (2300)	TOC	PDS
South Carolina Corporate Income Tax (2280)	TOC	PDS
Texas Franchise Tax (2400)	TOC	PDS