Description
Designed For
Objectives
When you complete this course, you will be able to:
- Identify nexus issues.
- Distinguish between apportionment and allocation.
- Identify the limitations of Public Law 86-272.
- Identify the key cases defining a unitary relationship.
- Recognize the different unitary tests
Highlights
- Constitutional limits and P.L. 86-272,
- Interstate activity,
- nexus,
- UDITPA,
- MTC,
- Calculation of state taxable income,
- Filing methods for multistate taxpayers,
- pportionment and allocation,
- Multistate income tax planning
Advanced Prep
Register Now
Registration is closed. Please contact ISCPA at 208-344-6261 or email cpe@idcpa.org if you have any questions.
Leaders
Bruce Nelson
Bruce Nelson is a CPA and a member of the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants, where he served on their State Tax Committee for four years. Nelson is director of Tax Policy for the Colorado Department of Revenue. He was formerly a senior tax manager with the Denver office of Ernst & Young LLP. He has published more than 20 publications in a variety of journals, including the Journal of Accountancy, Tax Executive, the Journal of Multistate Taxation, Colorado Lawyer, State Tax Notes and the Journal of State Taxation. He is a frequent speaker and has taught tax seminars for the Colorado Society of CPAs, the National Business Institute and the University of Denver. He is member of the Adjunct Faculty at Regis University where he teaches accounting and taxation.