North Carolina Taxes, Guidebook to (2015)

North Carolina Taxes, Guidebook to (2015)
Author: William W. Nelson
Publisher:
Total Pages: 0
Release: 2014-12-08
Genre: Business & Economics
ISBN: 9780808038610

CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, instate and multistate businesspersons, and those who are obligated to file North Carolina returns or who are required to deal with North Carolina taxes. Edited by William W. Nelson, J.D., this popular and authoritative Guidebook is in its 43rd Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest: personal income tax corporate income tax tax on banks and other financial institutions franchise tax sales and use taxes inheritance tax gift tax intangibles tax Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of the Multistate Corporate Tax Course for CPE 2015 will be included instead. For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide ataglance awareness of key recent developments. While this handbook focuses on the law applicable to the filing of income tax returns in 2015 for the 2014 tax year, legislative changes

Home Rule in America

Home Rule in America
Author: Dale Krane
Publisher: CQ Press
Total Pages: 524
Release: 2001
Genre: Education
ISBN:

Home rule powers are essential parts of the American governing process, but they vary widely from state to state. This authoritative reference work examines the powers and functions of municipalities and counties that operate under home rule within each state. For example, the ability of a local municipality to raise taxes, annex land, or impose regulations is determined by their home rule powers from the states. This volume provides a reliable reference work for researchers and students - a single source that readers can trust for information about: The actions that local governments can - and cannot - pursue States where power is centralized at the capital and where it is not How home rule varies within each state by governmental function Trends in important issues such as taxes, land annexation, and citizen access. The editors organized the book in three parts: an overview of American home rule, including its history; a state-by-state description of home rule authority; and a comparative appendix that allows readers a quick reference source of powers by state. A scholar or governmental expert was selected in each state to prepare the state descriptions. Each chapter follows the same outline of content that allows easy comparison between states. In an era of power and responsibilities devolving from the national government to states and localities, the use of home rule powers has become increasingly important to the health of American government and federalism. Researchers and interested citizens will benefit from this comprehensive reference. Home Rule in America was directed by Dale Krane of the department of public administration, University of Nebraska, Omaha; Platon N. Rigos, department of government and international affairs, University of South Florida; and Melvin Hill, the Vinson Institute of Government, University of Georgia.

How to Read a North Carolina Beach

How to Read a North Carolina Beach
Author: Orrin H. Pilkey
Publisher: UNC Press Books
Total Pages: 184
Release: 2014-06-30
Genre: Nature
ISBN: 1469619679

Take a walk on the beach with three coastal experts who reveal the secrets and the science of the North Carolina shoreline. What makes sea foam? What are those tiny sand volcanoes along the waterline? You'll find the answers to these questions and dozens more in this comprehensive field guide to the state's beaches, which shows visitors how to decipher the mysteries of the beach and interpret clues to an ever-changing geological story. Orrin Pilkey, Tracy Monegan Rice, and William Neal explore large-scale processes, such as the composition and interaction of wind, waves, and sand, as well as smaller features, such as bubble holes, drift lines, and black sands. In addition, coastal life forms large and small--from crabs and turtles to microscopic animals--are all discussed here. The concluding chapter contemplates the future of North Carolina beaches, considering the threats to their survival and assessing strategies for conservation. This indispensable beach book offers vacationers and naturalists a single source for learning to appreciate and preserve the natural features of a genuine state treasure. Southern Gateways Guide is a registered trademark of the University of North Carolina Press

Intellectual Property Taxation

Intellectual Property Taxation
Author: Jeffrey A. Maine
Publisher:
Total Pages: 520
Release: 2004
Genre: Business & Economics
ISBN:

The 2012 Student Update is accessible by clicking here. This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences. Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and cover both general and special tax principles governing different forms of intellectual property. The book's ten chapters are each devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Every chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements.

North Carolina Waterfalls

North Carolina Waterfalls
Author: Kevin Adams
Publisher: Blair
Total Pages: 0
Release: 2005
Genre: Waterfalls
ISBN: 9780895873200

A guide to over 200 waterfalls. Over 80 black-and-white and color photographs are included.

Handbook on the Politics of Taxation

Handbook on the Politics of Taxation
Author: Hakelberg, LukasĀ 
Publisher: Edward Elgar Publishing
Total Pages: 432
Release: 2021-09-14
Genre: Business & Economics
ISBN: 1788979427

This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.

North Carolina Sentencing Handbook with Felony, Misdemeanor, and DWI Sentencing Grids 2018

North Carolina Sentencing Handbook with Felony, Misdemeanor, and DWI Sentencing Grids 2018
Author: James M. Markham
Publisher: Unc School of Government
Total Pages: 0
Release: 2018-11
Genre: Criminal law
ISBN: 9781560119357

This book is a step-by-step guide to the sentencing of felonies, misdemeanors, and impaired driving in North Carolina. It includes the felony and misdemeanor sentencing grids that apply under Structured Sentencing and a table showing the different sentencing levels for DWI. The book also includes materials on diversion programs (deferred prosecution and conditional discharge), probation supervision, fines and fees, and sex offender registration.