Market-Based Sourcing and Other Developments in State Income Tax Apportionment Rules (Currently Unavailable)

Author: Bruce M. Nelson

CPE Credit:  2 hours for CPAs

This two CPE hour course covers the basic issues and current developments regarding single-sales factor apportionment, and explains how specific states interpret and apply market-based sourcing.

Publication Date: February 2016

Topics Covered

  • State Taxation

Learning Objectives

  • Understand the current apportionment environment for multistate taxpayers
  • Clarify the confusing differences in how state's apply cost-of-performance and market-based sourcing rules
  • Explain both the opportunities and the risks of market-based sourcing
  • Identify and manage complex apportionment issues

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of state income taxation

Advance Preparation
None

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