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アメリカ州税の原則と実務

Bender's State Taxation: Principles and Practice

Charles Swenson (Editor)

2 vols. Looseleaf. 2009 to date.(追録年2回)

Matthew Bender. ISBN: 9781422419458

¥149,283

在庫あり

州・地方税の実体・手続法、その遵守とプランニングについて、第一人者らを執筆陣に配して詳解する総合実務解説書。個人所得、法人、売上・使用税、財産税等の中心的項目をはじめ、失業保険税、未請求の預かり資産(Unclaimed Property)、一括売買(Bulk Sales) 等に関する各州の規定も解説。説例、チェックリスト、チャートや表などを豊富に交え、実務的な観点を重視した文献です。

【Table of Contents】

PART 1: FOUNDATIONS: CONSTITUTIONAL LAW

Ch.1 Federal Constitutional Law

Ch.2 State Constitutional Law

PART 2: CORPORATE INCOME TAXATION

Ch.3 Principles of Corporate Income and Franchise Tax

Ch.4 Corporate Income and Franchise Tax Administration, Deficiencies and Refunds, Audits and Taxpayer Remedies

Ch.5 Corporate Income and Franchise Tax Treatment of Special Entities

Ch.6 Gross Receipts Taxes

Ch.7 [Reserved]

PART 3: PERSONAL INCOME TAXATION

Ch.8 Principles of Personal Income Taxation

Ch.9 Personal Income Tax Administration, Deficiencies and Refunds, Audits, and Taxpayer Remedies

Ch.10 [Reserved]

Ch.11 [Reserved]

PART 4: SALES & USE TAXATION

Ch.12 Sales & Use Tax Nexus

Ch.13 Sales & Use Taxes on Personal Property Transactions

Ch.14 Sales Taxes on Sales of Services

Ch.15 Sales and Use Tax Exemptions

Ch.16 Sales & Use Tax Audits and Appeals

Ch.17 [Reserved]

PART 5: PROPERTY TAXATION

Ch.18 Federal & State Constitutional Limitations on Taxation of Property

Ch.19 State Taxation of Personal Property

Ch.20 State Taxation of Real Property

Ch.21 Specially Valued Property

Ch.22 Property Tax Exemptions

Ch.23 Assessments & Appeals Procedures; Payment & Collection, Refund Claims and Judicial Remedies

PART 6: SPECIAL ISSUES IN STATE TAXATION

Ch.24 Valuation of Property for Income, Property & Estate Taxes

Ch.25 Bulk Sale Transfers

Ch.26 Unemployment Insurance

Ch.27 Unclaimed Property

Ch.28 Estate, Gift & Inheritance Taxes

Ch.29 Local Taxes

Ch.30 Enhanced State Tax Collection Techniques and State Criminal Tax Issues and Procedures