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
- 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):
- 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