Charles L. Potter, Jr.
Published: 2011-11-30
Total Pages: 924
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Authored by some of the top names in Pennsylvania state taxation -- Charles L. Potter, Jr., J.D., CPA; Shelby D. Bennett, Ph.D.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis. This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities. Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including: - personal income tax - sales and use tax - corporate net income tax - capital stock and franchise tax - taxes on financial institutions - miscellaneous business taxes, fees and reports - unemployment compensation insurance tax - inheritance and estate tax - personal property tax - Philadelphia City and School District taxes - Pittsburgh City and School District Taxes The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems. For the user's convenience in determining what is new in the Pennsylvania tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2012 for the 2011 tax year, legislative changes effective after 2011 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Pennsylvania and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Pennsylvania Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. ABOUT THE AUTHORS: Charles L. Potter, Jr., J.D., CPA, is a partner in the Pittsburgh office of Pepper Hamilton LLP where he represents businesses and individuals in federal, state and local tax matters, as well as corporate matters. He received a Bachelor of Arts in business and accounting from Monmouth College in 1968 and a Juris Doctor from the University of Pittsburgh in 1973. He received his Certified Public Accountant Certificate from Pennsylvania in 1978. Mr. Potter is a member of the American, Pennsylvania, and Allegheny County Bar Associations, the Estate Planning Council of Pittsburgh, the American and Pennsylvania Institutes of Certified Public Accountants, and the Pennsylvania and Pittsburgh Chamber of Commerce Tax Committees. Shelby D. Bennett, Ph.D., received her Ph.D. in accounting (with a tax specialty) from the University of North Carolina at Chapel Hill. She has taught in graduate tax programs and undergraduate programs at universities and colleges in Pennsylvania, New Jersey, and North Carolina and is currently a member of the faculty of Gardner-Webb University. Dr. Bennett is also the co-author of CCH's Guidebook to North Carolina Taxes. She is a member of the American Accounting Association and the American Taxation Association. Philip E. Cook, Jr., J.D., is an associate in the Pittsburgh office of Pepper Hamilton LLP where he practices in the areas of state and local taxation, commercial law, UCC and bankruptcy law. He received his Bachelor of Arts degree from Grove City College and his Juris Doctor degree, cum laude, from Duquesne University. Mr. Cook is a member of the Allegheny County, PA (Secretary of the Tax Section, Commercial Litigation Section) and the American Bar Associations, and the Allegheny Tax Society. He is a part-time faculty member of the Community College of Allegheny County and Duquesne University. Sheldon J. Michaelson, CPA, received a Bachelor of Science degree in Accounting from Drexel University, where he also served as an adjunct professor. He is a tax partner at Deloitte & Touche LLP and has been with the firm for more than 20 years. He is a member of the American and Pennsylvania Institute of Certified Public Accountants, has served as Chairman of the PA State Tax Conference Committee and the Committee on State Taxation, and is a member of the Tax Section of the Philadelphia Chamber of Commerce. He is a frequent speaker on federal and state tax topics and has published numerous articles in various tax periodicals.
