New California Income Tax Manual From CCH Gives Practioners Crucial Guidance

(RIVERWOODS, ILL., June 25, 2002) – California tax practitioners have a new resource to guide them to answers in the often perplexing field of California income taxes and sort out the many situations in which California conforms to and departs from federal tax rules. CCH INCORPORATED (CCH), a leading provider of tax and business information and software, has published the California Income Tax Manual by Kathleen K. Wright, a comprehensive guide to the way in which California imposes income taxes on individuals, corporations, estates, trusts and other entities ($95, 586 pages). To order, call CCH at 1-800-248-3248 or visit the CCH Online Store at

"Wright helps practitioners in this book just as she has helped them for years in her popular continuing education programs," said John Logan, senior analyst for CCH’s Federal and State Tax group.

"The California Income Tax Manual is an essential resource for any practitioner dealing with California income taxes. The Manual provides timely and practical guidance in depth and will be updated each year," Logan added.

Insightful Guidance on Every Issue

The California Income Tax Manual provides insightful guidance on every issue that comes under the broad heading of income tax, from annuity distributions through corporate liquidation.

The Manual addresses the personal income tax as it affects both residents and non-residents, highlighting the differences between the federal and California personal income tax systems and providing detailed treatment of California credits and the taxation of distributions from retirement plans.

Separate chapters cover business entities, such as partnerships, S corporations, LLCs/LLPs and C corporations. Estates and trusts and their operation, including the taxation of beneficiaries, are also covered in a separate chapter.

Important issues for businesses such as nexus, allocation and apportionment, the unitary business doctrine and combined reporting all receive substantial treatment. The final chapters examine California tax procedure and review special topics such as enterprise zones, targeted tax areas and related issues.

Throughout, the California Income Tax Manual points out the critical differences between California rules and their federal counterparts. The Manual also assists practitioners by tackling questions where California law is silent and it is necessary to interpret statutory provisions that do not directly address questions. Here, "real world" examples illustrate developing solutions to questions.

About the Author

Kathleen K. Wright is a CPA and lawyer who lectures extensively to California tax professionals for the Foundation for Continuing Education of the California Society of CPAs. She also serves as a professor in the Graduate Tax program at California State University/Hayward and teaches in the graduate tax program at San Jose State University. Her San Francisco practice focuses on personal and small business tax planning, dealing primarily with California State income tax issues. Ms. Wright serves on the Executive Advisory Board of the California Franchise Tax Board.

Availability and Pricing

For more information or to order the 586-page California Income Tax Manual, contact CCH at 1-800-248-3248 or visit the CCH Online Store at Single copy price is $95 plus applicable tax, shipping and handling. Quantity discounts and school adoption pricing are available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer North America. The CCH web site can be accessed at The CCH federal and state tax web site can be accessed at

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