North Carolina Taxes, Guidebook to (2020) (Currently Unavailable)

Published: Dec 20, 2019

ISBN: 9780808053101
Product Number: 10034378-0010
Volumes: 1
Update Frequency: Annually
696 Pages

CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting 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 North Carolina returns or who are required to deal with North Carolina taxes.

Edited by William W. Nelson, J.D., this popular and authoritative Guidebook is in its 46th Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest:

personal income tax

corporate income tax

franchise tax

sales and use taxes

inheritance tax

gift tax

intangibles tax

Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments. While this handbook focuses on the law applicable to the filing of income tax returns in 2020 for the 2019 tax year, legislative changes effective after 2019 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to both the North Carolina 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 North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2019 North Carolina Tax Changes

Part I - Tables

Part II - Individual Income Tax

Part III - INcome Tax Treatment of Pass-Through Entities

Part IV - Income Tax on Estates and Trusts

Part V - Corporation Income Tax

Part VI - Franchise Tax

Part VII - Sales and Use Taxes

Part VIII - Gift Tax

Part IX - Property Taxes

Part X - License and Privilege Taxes

Part XI - Employment Security Tax

Part XII - Miscellaneous Taxes

Part XIII - Estate Tax

Part XIV - Administration and Procedure

Part XV - Doing Business in North Carolina

Part XVI - Unclaimed Property