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, Patrick H. Smith, Michael W. McLoughlin, Jamie Fenwick, Brian Wood, and Arthur E. Tilley (WG&L, 2009), focuses on state tax issues that affect pass-through entities operating in multiple states. The volume is divided into sections on state income and franchise tax filing requirements and issues, state income tax issues for S corporations, and state sales and use tax issues. An appendix provides...