The Virtual Presentation of Select Sessions of the Basics School will be held via the Zoom platform.  The presentation will be offered as follows:

November 17 – 3:00 – 4:45 pm ET
State Income Tax Base I  (INCOME TAX SCHOOL)

Curriculum:  Review concepts involved in computing state income tax base, including tie-in to federal return, modifications to federal tax base, multi-corporate group filing options, business/non-business determination and allocation/apportionment.


Meredith Harper, Deloitte
Michael Paxton, Deloitte

Registration for the State Income Tax Base I session (November 17th from 3:00 – 4:45 p.m.) of COST’s 2023 SALT Basics School Virtual Presentations - can be done online at any time prior to 3:00 pm, November 17th

Registration Fees

COST Industry Member


All Other Attendees  



Continuing Education:

COST will assist you in applying for Continuing Education credit for the COST Forum on US SALT for European Companies. COST is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

For More Information:

Please contact Karen Galdámez, COST, 122 C Street, NW, Suite 330, Washington, DC 20001, fax: 202.484.5229, e-mail: [email protected].