Covers the state tax structure applied to individuals, which includes in-depth coverage of issues related to residency and sourcing of income of nonresidents. Also explores the rules in multiple states and analyzes the constitutional limitations on the state’s ability to extend its tax system to nonresidents. Covers state sourcing rules that apply to nonresident partners, shareholders and LLC members. The course will also examine issues related to telecommuting and the mobile work force. Also analyzed are the issue of conformity to federal law in light of massive nonconformity by most of the states; tax incentives offered by the states to encourage job growth; and specialized topics Also covers the state tax structure applied to all taxpayers, as well as various sources of law in California (and other states). Also covers resources available to locate state tax law on various matters. Examines state tax practice, states that require registration to prepare tax returns and that regulate tax return preparers. Discusses state ethical procedures and rules dealing with such issues as client confidentiality, privileged communication, malpractice and the unauthorized practice of law. Prerequisite(s): TA 318 and TA 329A. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 323.

View Course Sections: Spring 2025