TA 320 - Multistate Corporate Taxation

Institution:

Golden Gate University-San Francisco

Subject:

Description:

Analyzes the tax treatment, tax problems and tax-planning techniques of corporations engaged in multistate activities. Emphasis is on California law with substantive discussion of other states. Topics include: Constitutional limitations on states' ability to tax multistate corporations, general vs. financial corporations, state treatment of S corporations, FSCs, holding companies and partnerships; computation of income, business vs. nonbusiness income, formula apportionment, unitary taxation and water's-edge elections. Case studies are used to illustrate concepts. Prerequisites: TA 318 and TA 329.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ggu.edu

Phone Number:

(415) 442-7800

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Trimester

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