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Provided by: Lorman Education Services State Income Tax Apportionment-The Sales Factor and The Throwback Rule |
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Training
Provided by Lorman Education Services
Benefits
This teleconference will provide an in-depth analysis of the sales factor used in state and local income tax apportionment. You'll learn all about the sourcing of sales of tangible personal property and services, including the dock sales test and market-based sourcing. Find out what you need to know about the throwback rule and the throw-out rule. Get expert advice on handling issues related to the "Joyce" rule and the "Finnigan" rule. You'll also get up to date on the latest developments in state income tax apportionment.
Related Awards, Degrees or Certifications: ,AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,CPE ,Enrolled Agents
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State Income Tax Apportionment-The Sales Factor and The Throwback Rule
<b>Agenda</b><br /><br /><ol type="I">
<li>Current Developments Overview</li>
<ol type="A">
<li>Apportionment and Allocation</li>
<li>The Sales Factor</li>
</ol>
<li>Sales of Tangible Personal Property</li>
<ol type="A">
<li>Dock Sales Test</li>
<li>Destination Sales Test</li>
</ol>
<li>Sales of Services</li>
<ol type="A">
<li>The Cost of Performance Test</li>
<li>Market-Based Sourcing</li>
</ol>
<li>The Throwback Rule</li>
<li>The "Joyce" Rule and the "Finnigan" Rule</li>
<li>The Throw-Out Rule</li>
</ol>
<li>Current Developments Overview</li>
<ol type="A">
<li>Apportionment and Allocation</li>
<li>The Sales Factor</li>
</ol>
<li>Sales of Tangible Personal Property</li>
<ol type="A">
<li>Dock Sales Test</li>
<li>Destination Sales Test</li>
</ol>
<li>Sales of Services</li>
<ol type="A">
<li>The Cost of Performance Test</li>
<li>Market-Based Sourcing</li>
</ol>
<li>The Throwback Rule</li>
<li>The "Joyce" Rule and the "Finnigan" Rule</li>
<li>The Throw-Out Rule</li>
</ol>
About The Training Provider: Lorman Education Services
Lorman Education Services - Lorman Education is dedicated to providing cost-effective training opportunities that meet the needs of our members and enhance their skills, knowledge, and competencies.
Please use Priority Code 16175 when registering.
Lorman Education Services began offering continuing education seminars in 1987.
Lorman Education is dedicated to providing cost-effective training opportunities that...
