CCH's Guidebook to California Taxes is the essential handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving guide is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, sales and use, and property taxes. The 2020 Guidebook is the 70th Edition, reflecting through press time in December 2019 significant new:
court decisions, including the U.S. Supreme Court’s decision in South Dakota v. Wayfair, and
Office of Tax Appeals decisions.
It is authored by Wolters Kluwer Editorial Staff. This Guidebook is completely reviewed and revised every year for most accurate and up-to-date information on California taxes.
A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes, including provisions of the Tax Cuts and Jobs Act of 2017, and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions.
The CCH Guidebook to California Taxes is designed to accomplish three main objectives:
1. Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units.
2. Present a readable quick reference to the personal income tax and taxes on corporate income.
3. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference.
For additional research, references to CCH's CALIFORNIA TAX REPORTS, CCH's U.S. MASTER TAX GUIDE and CCH's UNEMPLOYMENT INSURANCE REPORTS are provided throughout.
Highlights of 2020 California Tax Changes
Summary of Principal Items of 2019 Legislation
Part I – Tax Rate Schedules and Tables
Part II – Personal Income Tax
Part III – Taxes on Corporate Income
Part IV – Sales and Use Taxes
Part V – Death Taxes
Part VI – Property Taxes
Part VII – Miscellaneous Taxes
Part VIII – Directory / Resources
Part IX – Doing Business in California
Part X – Unclaimed Property