May 21, 2019  
2018-2019 Catalog 
2018-2019 Catalog

TA 320 Multistate Taxation of California Business Entities

3 unit(s)
n multistate activities. Emphasis is on California law and how it applies to businesses organized or doing business in the state. Topics include: Constitutional limitations on states’ ability to tax multistate corporations and flow through entities, new developments in California doing business standard, California tax treatment of S corporations, partnerships and LLCs, computation of income, business vs. nonbusiness income, formula apportionment,ary taxation, combined reports, consolidated returns and water’s-edge elections. Case studies are used to illustrate concepts. Prerequisite(s): TA 318  and TA 329 .

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