CCH's Guidebook to New York Taxes is the perfect resource for concise explanation for practitioners working with state taxation in New York. Designed as a quick reference work, this handbook presents succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file New York returns or who are required to deal with New York taxes. The popular NY Tax Guidebook is now in its 43rd year of providing practitioners with concise and authoritative information on New York State taxation. It includes detailed discussion of major New York State taxes, including: - corporation franchise (income) tax - personal income tax - sales and use taxes - franchise tax on banking corporations - estate, gift and generation-skipping transfer taxes. Major New York City and certain Yonkers taxes are also covered in detail--e.g., the general corporation tax, the tax on banking corporations, the personal income tax on residents, the earnings tax on nonresidents, and the unincorporated business tax, as well as, property taxes, listing of administrative agencies/directory and other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, and public utilities taxes). Particular emphasis is placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook also discusses the general property tax levied by local governments, as well as covering the many other State and City taxes. The Guidebook includes additional practical tips, pointers and examples to practitioners by Mark S. Klein, Esq., a partner of the law firm of Hodgson Russ LLP. This valuable practice commentary helps practitioners further apply the complex principles of New York tax law to specific practice situations. For the user's convenience in determining what is new in the New York tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law--including the major changes enacted in the 2007 New York State and New York City Budget Legislation. While this handbook focuses on the law applicable to the filing of income tax returns in 2008 for the 2007 tax year, legislative changes effective after 2007 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the New York and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH New York Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.
"synopsis" may belong to another edition of this title.
Mark S. Klein, J.D., is a partner of the New York law firm of Hodgson Russ LLP. Mr. Klein concentrates in New York State and New York City tax matters. He also has extensive federal, multistate and local tax experience. He teaches courses on state taxation and tax practice and procedure at the State University of New York at Buffalo, School of Management Tax Certificate Program, and has lectured extensively throughout the United States. He has written and edited numerous books, articles and treatises on the subject of New York State taxation. Mr. Klein earned his undergraduate and law degrees at SUNY college at Buffalo.
"About this title" may belong to another edition of this title.
(No Available Copies)
Search Books: Create a WantCan't find the book you're looking for? We'll keep searching for you. If one of our booksellers adds it to AbeBooks, we'll let you know!
Create a Want