Ohio commercial activity tax / Thomas M. Zaino, JD, CPA, Zaino Hall & Farrin LLC, Columbus, Ohio

Author:: Zaino, Thomas M.
Published:: Arlington, VA : Tax Management, Inc., [2008]-
Physical Description:: 1 online resource
Additional Creators:: Tax Management Inc

Access Online

Bloomberg Law: www.bloomberglaw.com

Availability

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Series:

State tax ; portfolio 2260

Contents:

Detailed analysis. Background and introduction -- Entities subject to the CAT -- Constitutional limitations -- Computation of the CAT -- Situsing the CAT -- Consolidated elected taxpayer (CET) groups -- Combined returns -- Common owners -- Tax measured by gross receipts -- Taxation of multistate businesses -- Tax credits -- General filing requirements -- Audits, assessments, and appeals -- Working papers.

Summary:

" ... traces the history and evolution of business taxation in Ohio and provides a comprehensive analysis of the Commercial Activity Tax (CAT). "Planning Points" and examples throughout the Portfolio give practical insights and guidance to practitioners."

Subject(s):

Business tax—Law and legislation—Ohio
Taxation—Law and legislation—Ohio

Publication Frequency:

Updated irregularly

Note:

AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.

Bibliography Note:

Includes bibliographical references.

View MARC record | catkey: 26098201