This publication is the first to provide both an in-depth, state-by-state discussion of the manner in which each jurisdiction specifically addresses topics facing pass-through entities and their owners, and specific citations that enable tax professional to analyze the context of authority upon which conclusions are based.
State Taxation of Pass-Through Entities and Their Owners is divided into three parts:
Specific topics covered within these sections include:
This treatise focuses on the treatment of common pass-through entities, such as general and limited partnerships, LLCs, including disregarded single-member LLCs, and S corporations, including qualified subchapter S subsidiaries (QSubs).
Also includes an appendix of 17 tables providing state-by-state summaries, with authority, of conclusions reached in the treatise to enable tax professionals to quickly compare the manner in which various jurisdictions address these issues.