Ohio commercial activity tax / Thomas M. Zaino, JD, CPA, Zaino Hall & Farrin LLC, Columbus, Ohio.
2008
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Details
Author
Title
Ohio commercial activity tax / Thomas M. Zaino, JD, CPA, Zaino Hall & Farrin LLC, Columbus, Ohio.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, Inc., [2008]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 2260.
Formatted Contents Note
Detailed analysis. Background and introduction
Entities subject to the CAT
Constitutional limitations
Computation of the CAT
Situsing the CAT
Consolidated elected taxpayer (CET) groups
Combined returns
Common owners
Tax measured by gross receipts
Taxation of multistate businesses
Tax credits
General filing requirements
Audits, assessments, and appeals
Working papers.
Entities subject to the CAT
Constitutional limitations
Computation of the CAT
Situsing the CAT
Consolidated elected taxpayer (CET) groups
Combined returns
Common owners
Tax measured by gross receipts
Taxation of multistate businesses
Tax credits
General filing requirements
Audits, assessments, and appeals
Working papers.
Summary
" ... traces the history and evolution of business taxation in Ohio and provides a comprehensive analysis of the Commercial Activity Tax (CAT). "Planning Points" and examples throughout the Portfolio give practical insights and guidance to practitioners."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Jan. 22, 2009).
Location
www
Available in Other Form
Print version: Zaino, Thomas M. Ohio commercial activity tax. Arlington, VA : Tax Management, Inc., ©2008-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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