Author Description

Multistate Guide to Pass-Through Entities is an authoritative practice-tested reference tool for accountants, attorneys, corporate tax departments, and other practitioners who need accurate, timely information concerning the operation of multistate or single-state S corporations, partnerships, limited liability companies, and limited liability partnerships in all 50 states. Tax professionals will find that this volume serves as an excellent source of guidance on tax planning techniques and tax return preparation. Easy-to-access charts list the specifics of each state's taxing scheme. The authors present current and reliable information for all four entities on: - Resident and non-resident taxation - Apportionment of income - Compliance requirements - Conversion - Incorporation - Employment taxes and income shifting - Dismantling affiliated groups - Filing requirements The guide also contains timely coverage of eligibility requirements and election formalities, corporate-level taxes and composite or consolidated tax returns. There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2013 will be included.