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    May 25, 2024  
2020-2021 Catalog 
2020-2021 Catalog [ARCHIVED CATALOG]

TA 320 Multistate Taxation of California Business Entities

3 unit(s)
Analyzes the tax treatment, tax problems and tax-planning techniques of corporations and flow through entities engaged in 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, unitary taxation, combined reports, consolidated returns and water’s-edge elections. Case studies are used to illustrate concepts. Prerequisite(s): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 320.

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