Guidebook to Pennsylvania Taxes - 2012

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  • Format: Paperback
  • Copyright: 2011-12-05
  • 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 2011 Pennsylvania Tax Changesp. 9
Tax Ratesp. 11
Tax Creditsp. 13
Personal Income Tax
Tax Rate, Returns, Computation of Taxp. 15
Income and Exclusionsp. 47
Withholding, Estimated Tax Payments, and Information Returnsp. 85
Procedure, Enforcement, Assessment, and Reviewp. 95
Sales and Use Taxes
Introduction, Tax Rate, and Computation of Taxp. 105
Returns, Payment of Tax, and Recordsp. 119
Transactions Subject to Sales and Use Taxes and Other Related Taxesp. 129
Examination, Assessment, and Appealp. 215
Corporate Net Income Tax
Tax Rate, Returns, and Paymentp. 227
Taxable Income, Deductions, and Creditsp. 255
Allocation and Apportionmentp. 303
Procedures, Enforcement, Assessment, and Reviewp. 329
Capital Stock Tax, Franchise Tax, and Corporate Loans Tax
Valuation, Tax Rate, and Taxable and Exempt Corporationsp. 345
Allocation and Exempt Assetsp. 377
Apportionmentp. 395
Exemption for Manufacturing, Processing, and Research and Developmentp. 401
Corporate Loans Taxp. 419
Pass-Through Entities
Pass-Through Entitiesp. 427
Taxes on Financial Institutions
Bank and Trust Companies Shares Taxp. 449
Mutual Thrift Institutions Taxp. 455
Title Insurance Companies Shares Taxp. 461
Taxes on Insurance Companies
Gross Premiums Tax on Insurance Companiesp. 465
Miscellaneous Insurance Taxesp. 473
Taxes on Public Utilities
Gross Receipts Taxp. 477
Public Utility Realty Tax (PURTA)p. 487
Liquid Fuels Taxes
Liquid Fuels Taxesp. 493
Doing Business in Pennsylvania
Doing Business in Pennsylvaniap. 505
Unemployment Compensation Insurance Tax
Unemployment Compensation Insurance Taxp. 513
Inheritance and Estate Tax
Introduction, Transfers Subject to Tax, Rates of Taxp. 519
Valuation of Estatep. 533
Deductions, Determination, and Payment of Taxp. 537
Administration and Reviewp. 543
Other Commonwealth Taxes
Other Commonwealth Taxesp. 547
Local Taxes
General Principles of Local Taxationp. 569
Taxation of Propertyp. 589
Local Taxes in Jurisdictions Other than Pittsburgh and Philadelphia
Local Taxesp. 651
Philadelphia City and School District Taxes
Philadelphia Taxes in Generalp. 679
Philadelphia City Wage and Net Profits Taxp. 687
Philadelphia Business Privilege Taxp. 697
Other Philadelphia City & School District Taxesp. 715
Pittsburgh City and School District Taxes
Pittsburgh Taxes in Generalp. 743
Pittsburgh City Earned Income & Net Profits Taxp. 747
Other Pittsburgh City Taxesp. 751
Pittsburgh School District Taxesp. 769
Allegheny County Sales, Use, and Occupancy Taxp. 771
Administration and Procedure
Procedures, Protests, and Appealsp. 775
Pennsylvania Resourcesp. 821
Unclaimed Property
Unclaimed Propertyp. 823
Case Tablep. 829
Topical Indexp. 857
Table of Contents provided by Ingram. All Rights Reserved.

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The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

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