Pass-Through Entity Tax Digest, Second Edition is a comprehensive reference to relevant reported decisions of federal courts and IRS rulings on partnership, S corporation, and limited liability company taxation rendered since 1954. Carefully reviewed and skillfully edited, this handy volume presents concise and easily understandable abstracts of even the most complex issues.

Organized alphabetically by topic for easy use, the Digest summarizes the facts, gives the holding and the court's reasoning, and then states the name of the case and provides its official, USTC, and AFTR cites.

For easy research, Pass-Through Entity Tax Digest provides you with the following tools to help direct you to the specific topic you are looking for:

• Table of Contents
• Table of Internal Revenue Code Sections
• Table of Treasury Regulations
• Table of Revenue Rulings and Revenue Procedures
• Table of Cases
• Index