State Taxation of Pass-Through Entities and Their Owners.

• Author: Fink, Philip R.
• Position: Brief article - Book review

State Taxation of Pass-Through Entities and Their Owners, by Scott A. Salmon, et al. (WG&L, 2006), provides practical guidance on the myriad state tax issues that affect passthrough entities operating in two or more states and their owners. This reference provides both an in-depth and state-by-state discussion of how each jurisdiction specifically addresses topics facing passthrough entities and their owners. Citations enable tax professionals to analyze the context of authority on which conclusions are based. Topics include conformity to the Federal check-the-box regulations; state income/franchise...