Back 

Seminar

Multistate Corporate Income Taxation

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Wednesday, September 21, 2022 8:30:00 AM - Wednesday, September 21, 2022 12:00:00 PM
(The meeting times for all courses are expressed in Mountain Time.)

Price:

This course is in the past and can no longer be purchased.

Location:

ONLINE ONLY
Classroom not available.
INTERNET COURSE,

Delivery Method:

If attending in the CPE4U classroom or a Colorado hotel, the delivery method is Group Live.
If attending over the Internet (online), the delivery method is Group Internet Based.

Credit Hours:

4.0 (not for IRS)

Field of Study:

Taxes - Technical (State and Local Taxes)

Course Level:

Intermediate

Prerequisites:

Understanding of federal corporate income taxation

General Description:

This course provides a summary of the state income taxation of multistate corporations.

Learning Objective:

After completing this course the participant will be able to:

  • Recognize key U.S. constitutional limits to state taxation and relate them to historical developments and to present-day state tax policies.
  • Apply nexus rules and Public Law 86-272 and relate these rules to leading-edge business models.
  • Define the state income base, on a separate company basis, consolidated basis, and unitary basis.
  • Compute apportionment, including interpreting and applying:
    • Sales throwback rules with respect to the sale of tangible personal property;
    • Market-sourcing rules for service revenue.
  • Compute Colorado taxable income for combined and/or consolidated taxpayers.
  • Solve state income tax issues presented with pass-through entities.
  • Describe state tax implications of recent federal tax reform.
  • Recognize unique aspects of the tax systems in Texas and Ohio.
  • Apply best practices in preparing for and managing state audits.
  • Analyze good versus weak state tax planning.

Instructors:

Stacey Roberts, CPA, is State and Local Tax Director at TaxOps in Denver. She works closely with business clients managing all compliance issues related to state income/franchise and sales and use tax for flow through entities and C corporations across various industries; identifying planning opportunities and state and local credits and incentives; and mitigating state and local tax controversy issues with auditors and taxing jurisdictions. Her 25 years of experience in state and local tax also includes three of the Big Four accounting firms and a Fortune 500 company. She is a member of the Colorado Legislative Tax Policy Task Force through 2026 and a frequent speaker and author on SALT issues including the Journal of State Taxation, Strafford Publishing, and more.

Related Courses:

Seminar Name Date Location

CPE4U Colorado provides continuing professional education seminars for accountants, attorneys, enrolled agents, Tax Return Preparers, and Certified Financial Planners (Year 2022 Tax Update only) in Denver and other cities in Colorado. These classes range from two hours to two days in duration and are scheduled on weekdays from April 20, 2022, through February 10, 2023. Classes taught in our own classrooms are also broadcast live over the Internet.

Upcoming Classes & Seminars

Please wait while the upcoming seminars are loaded...


Contact Us

CPE4U Colorado
4380 S Syracuse St Ste 110, Denver, Colorado 80237
720-389-5900 · Fax 720-708-3246
info@cpe4ucolorado.com

Copyright 2022 by Tax Education Services