Guidebook to Pennsylvania Taxes 2008

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  • Format: Paperback
  • Copyright: 2007-12-27
  • Publisher: Cch Inc
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Authored by some of the top names in Pennsylvania state taxation -- Charles L. Potter, Jr., J.D., CPA; Shelby D. Bennett, Ph.D.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis. This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities.

Table of Contents

Highlights of 2007 Pennsylvania Tax Changesp. 9
Tax Calendarp. 13
Tax Ratesp. 15
Tax Creditsp. 17
Personal Income Tax
Tax Rate, Returns, Computation of Taxp. 19
Income and Exclusionsp. 49
Withholding, Estimated Tax Payments, and Information Returnsp. 87
Procedure, Enforcement, Assessment, and Reviewp. 97
Sales and Use Taxes
Introduction, Tax Rate, and Computation of Taxp. 107
Returns, Payment of Tax, and Recordsp. 121
Transactions Subject to Sales and Use Taxes and Other Related Taxesp. 131
Examination, Assessment, and Appealp. 217
Corporate Net Income Tax
Tax Rate, Returns, and Paymentp. 229
Taxable Income, Deductions, and Creditsp. 257
Allocation and Apportionmentp. 297
Procedures, Enforcement, Assessment, and Reviewp. 323
Capital Stock Tax, Franchise Tax, and Corporate Loans Tax
Valuation, Tax Rate, and Taxable and Exempt Corporationsp. 339
Allocation and Exempt Assetsp. 371
Apportionmentp. 389
Exemption for Manufacturing, Processing, and Research and Developmentp. 395
Corporate Loans Taxp. 413
Pass-Through Entities
Pass-Through Entitiesp. 421
Taxes on Financial Institutions
Bank and Trust Companies Shares Taxp. 441
Mutual Thrift Institutions Taxp. 447
Title Insurance Companies Shares Taxp. 453
Taxes on Insurance Companies
Gross Premiums Tax on Insurance Companiesp. 457
Miscellaneous Insurance Taxesp. 465
Taxes on Public Utilities
Gross Receipts Taxp. 469
Public Utility Realty Tax (PURTA)p. 477
Liquid Fuels Taxes
Liquid Fuels Taxesp. 483
Doing Business in Pennsylvania
Doing Business in Pennsylvaniap. 495
Unemployment Compensation Insurance Tax
Unemployment Compensation Insurance Taxp. 503
Inheritance and Estate Tax
Introduction, Transfers Subject to Tax, Rates of Taxp. 509
Valuation of Estatep. 523
Deductions, Determination, and Payment of Taxp. 527
Administration and Reviewp. 533
Other Commonwealth Taxes
Other Commonwealth Taxesp. 537
Local Taxes
General Principles of Local Taxationp. 555
Taxation of Propertyp. 573
Local Taxes in Jurisdictions Other Than Pittsburgh and Philadelphia
Local Taxesp. 629
Philadelphia City and School District Taxes
Philadelphia Taxes in Generalp. 655
Philadelphia City Wage and Net Profits Taxp. 663
Philadelphia Business Privilege Taxp. 673
Other Philadelphia City & School District Taxesp. 689
Pittsburgh City and School District Taxes
Pittsburgh Taxes in Generalp. 715
Pittsburgh City Earned Income & Net Profits Taxp. 719
Other Pittsburgh City Taxesp. 723
Pittsburgh School District Taxesp. 743
Allegheny County Sales and Use Taxp. 745
Administration and Procedure
Procedures, Protests, and Appealsp. 749
Pennsylvania Resourcesp. 795
Unclaimed Property
Unclaimed Propertyp. 797
Case Tablep. 803
Topical Indexp. 831
Table of Contents provided by Ingram. All Rights Reserved.

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