transcript   Transcript

Individual Income Tax and Corporate Income Tax

Recorded on: Mar. 14, 2018
Running Time: 01:54:48

Full Transcript:

If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the Web Program Nuts and Bolts of State and Local Tax 2018 Recorded March 2018 in New York

Individual Income Tax and Corporate Income Tax [01:54:48]

  • Individual Income Tax 
         o Differences from federal income tax
         o Changing domicile and tax residence
         o State taxation of nonresidents
  • Corporation Income Tax 
         o Nexus: when is a corporation subject to a state’s taxing jurisdiction?
         o Apportionment of income of a multi-state business
         o Combined and consolidated returns of related corporations
         o Transfer pricing

Janet M. Bernier, Gregory E. Cunningham, Corey L. Rosenthal, Lance E. Rothenberg

The purchase price of this Web Program segment includes the following articles from the Course Handbook available online:

  • Taxation of Individuals, Including Nonresident Employees
    Lance E. Rothenberg, Corey L. Rosenthal
  • The Nuts and Bolts of State Taxation (PowerPoint slides)
    Janet M. Bernier, Gregory E. Cunningham

Presentation Material

  • The Nuts & Bolts of State Taxation
    Janet M. Bernier, Gregory E. Cunningham
Janet M. Bernier ~ BDO USA LLP
Corey L. Rosenthal ~ CohnReznick
Lance E. Rothenberg ~ Tenenbaum Law PC
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2019 Practising Law Institute. Continuing Legal Education since 1933.

© 2019 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.