search for books and compare prices
Tables of Contents for California Income Tax Fundamentals 2002
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
1
California Taxable and Reporting Entities
2
3
The California Individual Tax Formula
5
2
Who Must File and Where to File
7
1
Filing Status and Tax Computation
8
3
Personal and Dependency Exemptions
11
2
Questions and Problems
13
California Adjustments and Special Items
California AGI Adjustments
1
3
California Itemized Deductions
4
2
California Capital Gains
6
2
California Retirement Plans
8
4
California Tax Credits
12
7
California Withholding and Estimated Payments
19
5
Qualified State Tuition Programs (QSTP)
24
1
Questions and Problems
25
Nonresident Taxation and California AMT
California Residency
1
4
Nonresident California Source Income
5
4
Nonresident and Part-Year Resident Tax Calculation
9
6
Military Personnel in California
15
3
California Alternative Minimum Tax
18
2
Questions and Problems
20
California Corporations and Partnerships
Taxing California Corporations
2
3
Net Income Computations
5
3
Taxing California S Corporations
8
4
Taxing California Partnerships and LLCs
12
4
Questions and Problems
16
Multistate Taxation
Doing Business in More Than One State
1
3
Measuring California Taxable Income
4
4
The Unitary Rule
8
2
Questions and Problems
10
California Tax Practitioner Requirements
Tax Practitioner Conduct
1
1
Circular 230 Requirements
2
6
California Tax Preparer Rules
8
2
Electronic Filing in California
10
3
Questions and Problems
13
Appendix
1
1
Solutions to Chapter Problems
1
<