search for books and compare prices
Tables of Contents for California Income Tax Fundamentals 2000
Chapter/Section Title
Page #
Page Count
Preface
v
How to Use This Text
vi
About the Authors
vii
The California Resident Individual Tax Return
California Taxation
1
2
California Taxable and Reporting Entities
3
3
The California Individual Tax Formula
6
2
Who Must File and Where to File
8
2
Filing Status and Tax Computation
10
2
Personal and Dependency Exemptions
12
Questions and Problems
15
California Adjustments and Special Items
California AGI Adjustments
1
3
California Itemized Deductions
4
3
California Capital Gains
7
2
California Retirement Plans
9
4
California Tax Credits
13
5
California Withholding and Estimated Payments
18
Questions and Problems
23
Nonresident Taxation and California AMT
California Residency
1
4
Nonresident California Source Income
5
5
Nonresident and Part-Year Resident Tax Calculation
10
1
Military Personnel in California
11
7
California Alternative Minimum Tax
18
Questions and Problems
21
California Corporations and Partnerships
Taxing California Corporations
2
3
Net Income Computations
5
4
Taxing California S Corporations
9
4
Taxing California Partnerships and LLCs
13
Questions and Problems
17
Multistate Taxation
Doing Business in More Than One State
1
3
Measuring California Taxable Income
4
6
The Unitary Rule
10
Questions and Problems
11
California Tax Practitioner Requirements
Tax Practitioner Conduct
1
1
Circular 230 Requirements
2
7
California Tax Preparer Rules
9
2
Electronic Filing in California
11
Questions and Problems
15
Appendix
A-1
Solutions to Chapter Problems
S-1