Taxation, 5th (Vols. 4 - 4C, Massachusetts Practice Series)

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This publication provides guidance in Massachusetts tax law. Explanations of every major type of state tax are included, as well as comparisons of state and federal tax law. You can find discussion of the adoption of unitary taxation for businesses in multistate activities; changes in taxation of nonresidents, including composite returns and impact of unitary concepts as applied to pass-through entities; reorganization of statutory provisions that previously applied separately to domestic and foreign corporations; and application of partnership check-the-box rules and related revolutionary changes in the taxation of transferable-share business trusts and their accumulated earnings.

Features

Advice for correctly calculating taxes and minimizing your clients tax liability
Discussion of the tax consequences of forming new businesses and planning and administering estates
Citations to and summaries of key statutes, cases, and Department of Revenue regulations and rulings
Updates pertaining to tax credits and equalization of individual tax rates

Summary of contents
Replacement pages

Personal income tax

Historical background and nature of the tax
Tax return and tax payment
Parts A, B and Part C income

Estates, trusts and partnerships
Corporation excise tax

Structure of the tax
Property and income components

Estate tax
Inheritance tax
Sales tax
Use tax
Administration of the tax laws
Tax returns and tax payments
Contesting deficiencies and claiming refunds
Interest and penalties
Domicile
Property tax
Exemptions
Valuation
Tax assessments and tax rates

Enter replacement volume, chapter and page numbers separated by commas. For example: Volume 2, Chapter 5, Pages 7, 12-19. Please limit requests to 25 pages or less. If you are located outside the United States or for more than 25 pages please contact Customer Service 1-800-328-4880.

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