Guidebook to Pennsylvania Taxes - 2012

by Potter, Charles L., Jr.; Bennett, Shelby D.; Cook, Philip E., Jr.; Michaelson, Sheldon J.

• ISBN13: 9780808027577
• ISBN10: 0808027573
• Format: Paperback
• Copyright: 2011-12-05
• Publisher: Cch Inc

Summary

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 Changes	p. 9
Tables
Tax Rates	p. 11
Tax Credits	p. 13
Personal Income Tax
Tax Rate, Returns, Computation of Tax	p. 15
Income and Exclusions	p. 47
Withholding, Estimated Tax Payments, and Information Returns	p. 85
Procedure, Enforcement, Assessment, and Review	p. 95
Sales and Use Taxes
Introduction, Tax Rate, and Computation of Tax	p. 105
Returns, Payment of Tax, and Records	p. 119
Transactions Subject to Sales and Use Taxes and Other Related Taxes	p. 129
Examination, Assessment, and Appeal	p. 215
Corporate Net Income Tax
Tax Rate, Returns, and Payment	p. 227
Taxable Income, Deductions, and Credits	p. 255
Allocation and Apportionment	p. 303
Procedures, Enforcement, Assessment, and Review	p. 329
Capital Stock Tax, Franchise Tax, and Corporate Loans Tax
Valuation, Tax Rate, and Taxable and Exempt Corporations	p. 345
Allocation and Exempt Assets	p. 377
Apportionment	p. 395
Exemption for Manufacturing, Processing, and Research and Development	p. 401
Corporate Loans Tax	p. 419
Pass-Through Entities
Pass-Through Entities	p. 427
Taxes on Financial Institutions
Bank and Trust Companies Shares Tax	p. 449
Mutual Thrift Institutions Tax	p. 455
Title Insurance Companies Shares Tax	p. 461
Taxes on Insurance Companies
Gross Premiums Tax on Insurance Companies	p. 465
Miscellaneous Insurance Taxes	p. 473
Taxes on Public Utilities
Gross Receipts Tax	p. 477
Public Utility Realty Tax (PURTA)	p. 487
Liquid Fuels Taxes
Liquid Fuels Taxes	p. 493
Doing Business in Pennsylvania
Doing Business in Pennsylvania	p. 505
Unemployment Compensation Insurance Tax
Unemployment Compensation Insurance Tax	p. 513
Inheritance and Estate Tax
Introduction, Transfers Subject to Tax, Rates of Tax	p. 519
Valuation of Estate	p. 533
Deductions, Determination, and Payment of Tax	p. 537
Administration and Review	p. 543
Other Commonwealth Taxes
Other Commonwealth Taxes	p. 547
Local Taxes
General Principles of Local Taxation	p. 569
Taxation of Property	p. 589
Local Taxes in Jurisdictions Other than Pittsburgh and Philadelphia
Local Taxes	p. 651
Philadelphia City and School District Taxes
Philadelphia Taxes in General	p. 679
Philadelphia City Wage and Net Profits Tax	p. 687
Philadelphia Business Privilege Tax	p. 697
Other Philadelphia City & School District Taxes	p. 715
Pittsburgh City and School District Taxes
Pittsburgh Taxes in General	p. 743
Pittsburgh City Earned Income & Net Profits Tax	p. 747
Other Pittsburgh City Taxes	p. 751
Pittsburgh School District Taxes	p. 769
Allegheny County Sales, Use, and Occupancy Tax	p. 771
Administration and Procedure
Procedures, Protests, and Appeals	p. 775
Pennsylvania Resources	p. 821
Unclaimed Property
Unclaimed Property	p. 823
Case Table	p. 829
Topical Index	p. 857
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