Pennsylvania Tax Handbook 2023

by Stewart M. Weintraub, Jennifer W. Karpchuk

Overview

Published by The Legal Intelligencer, and in cooperation with the Pennsylvania Institute of Certified Public Accountants, the Pennsylvania Tax Handbook is a reference tool no tax professional in the commonwealth should be without. For 175 years, The Legal Intelligencer has been the expert source of legal information for professionals in Philadelphia, its suburbs and the state of Pennsylvania.

Pennsylvania Accountants, Tax Attorneys, and other Tax Professionals: As you gear up for the tax season, make sure the state's top tax book is in your hands!

Product Details

ISBN-13:	9781588526915
Publisher:	ALM Media Properties, LLC
Publication date:	12/28/2022
Sold by:	Barnes & Noble
Format:	eBook
Pages:	1620
Sales rank:	642,135
File size:	2 MB

About the Author

Jennifer Weidler Karpchuk
Jennifer W. Karpchuk | Shareholder, SALT (State and Local Tax) Practice Co-Chair Jennifer Weidler Karpchuk represents clients in all aspects of state and local tax compliance and litigation, including challenging audit determinations and real estate assessment decisions, seeking refunds from state and local governments, handling administrative appeals, litigating unresolved disputes in state and local courts, handling post-trial appeals, advising clients on the tax implications of pending and past transactions, and planning for and mitigating tax burdens. She is a frequent speaker nationally and has been recognized by Best Lawyers as a “Best Lawyers” in Tax for 2021. She was also named a Rising Star for 2016 through 2019 and as a Main Line Top Lawyer in Tax for 2018 and 2019. Ms. Karpchuk is the current Chair of the Philadelphia Bar Association’s Tax Section’s State and Local Tax Committee, as well as the current Vice Chair of the Pennsylvania Bar Association’s Tax Section. Additionally, she is Co-Chair of the American Bar Association’s State and Local Tax Committee’s Sales and Use Tax Subcommittee and Miscellaneous Taxes Subcommittee. Ms. Karpchuk writes a quarterly column for Tax Notes State.

Stewart M. Weintraub
Stewart M. Weintraub | SALT (State and Local Tax) Practice Chair Emeritus Mr. Weintraub has practiced State and Local Tax (“SALT”) law for 50 years. He helps clients plan and structure transactions so that all SALT obligations are minimized. He represents clients for all aspects of SALT compliance and litigation, from audits through trials and appeals to the appellate courts. Before entering private practice, Mr. Weintraub was chief of tax litigation for the City of Philadelphia’s Law Department, during which he also served as chief counsel of the 1980 Mayor’s Tax Reform Commission. In 2013, the American Bar Association Tax Section elected Mr. Weintraub to the Tax Section Council as one of its Council Directors, on which he served until 2016. Mr. Weintraub also served as a member of the Philadelphia Bar Association Tax Section Council where his term expired at the end of 2016. He has been ranked among the Best Lawyers in America since 2005 and for 2014, and again for 2021, he was named Lawyer of the Year for Litigation and Controversy – Tax and Tax Law by “Best Lawyers.” Mr. Weintraub has been named a Pennsylvania Super Lawyer since 2004. He has been an Adjunct Professor teaching State and Local Taxes in Temple University’s Beasley School of Law’s Graduate Tax Program for 37 years. During 2014, Mr. Weintraub was the recipient of American Law Media’s Lifetime Achievement Award for Professional Excellence and service to the Bar and during 2020 they named him a Pennsylvania Trailblazer.

Table of Contents

Chapter 1:   Personal Income Tax

Chapter 2:   Sales and Use Tax and Hotel Occupancy Tax

Chapter 3:   Corporate Net Income Tax

Chapter 4:   Capital Stock and Foreign Franchise Tax

Chapter 5:   Corporate Loans Tax

Chapter 6:   Taxation of Pass-Through Entities

Chapter 7:   Taxes on Financial Institutions and Insurance Companies

Chapter 8:   Gross Receipts, Motor Carrier, Fuels and Vehicle Registration Taxes

Chapter 9:   Unemployment Compensation

Chapter 10: Inheritance and Estate Tax

Chapter 11: Local Taxes, General Principles

Chapter 12: Taxes on Real Estate

Chapter 13: Realty Transfer Tax

Chapter 14: Philadelphia City and School District Taxes

Chapter 15: Pittsburgh City and School District Taxes

Chapter 16: Procedures, Protests & Appeals

Chapter 17: Escheat and Corporate Fees, Licenses

Chapter 18: Credits

Chapter 19: Miscellaneous Commonwealth Taxes

Chapter 20: Commonwealth Corporate Level Taxes as Applied to Electric Utilities & Wholesalers, Pipeline Companies, and the Marcellus Shale Industry

Chapter 21: Institutions of Purely Public Charity

Chapter 22: Collection of Delinquent Real Estate Taxes