Multistate Tax Guide to Pass-Through Entities (2023)

Format: Print Book
Product ID: 10017215-0014
ISBN: 9780808057499
This volume focuses on the operation of multistate or single-state S corporations, partnerships, LLCs and LLPs.

Multistate Tax 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. The authors present current and reliable information for all four entities in all 50 states plus the District of Columbia and New York City on:

  • Tax Rules
  • Composite Returns
  • Formation, Reports and Dissolution
  • Penalties
  • Appeals Process
  • Amended Returns
  • Filing requirements

This publication also contains timely coverage of eligibility requirements, election formalities and corporate-level taxes.

All CCH® Publication purchases are considered final sale. If your order arrived damaged or was lost in transit please call 800-344-3734 Monday - Friday, 8 a.m. to 5 p.m. CT. to request a replacement.

More Information
Contributors Robert W. Jamison, Teresa Stephenson
Product Type Publications
ISBN 9780808057499
Format Print Book
Robert W. Jamison
Robert W. Jamison, CPA, PH.D., is Professor Emeritus of Accounting at Indiana University, Purdue University, Indianapolis (IUPUI). He received his PhD from the University of Texas at Austin, his MBA from Portland State University, and his BA from DePauw University. His principal area of specialization is S Corporations. He is the sole author of S Corporation Taxation, published annually by Wolters Kluwer. His professional experience has included employment with Ohio University, University of Illinois, San Diego State University, Portland State University, Ernst & Young, and other national and local CPA firms. His last full-time position in public accounting was as a senior manager in Ernst & Young's Washington National Tax practice. His articles have appeared in Practical Tax Strategies, Journal of Passthrough Entities, The Tax Adviser, Journal of S Corporation Taxation, The Journal of Accountancy, and various other publications. Professor Jamison has taught many professional education programs for national and local accounting firms and has developed material used in their continuing education programs. He has been a lecturer in AICPA programs and has been the author of several AICPA tax courses. He is a chapter author in the Van-Griner Taxation Series of textbooks. He is a regular contributor to Land Grant University Tax Education Foundation, Inc. National Income Tax Workbook and has contributed to Federal Tax Workshop. He is a frequent speaker at the Indiana Tax Institute, as well as at tax conferences sponsored by other states' CPA societies. He presents advanced and update S Corporation seminars for various states' CPA societies and to other professional organizations.

Teresa Stephenson
Teresa Stephenson, CMA, PH.D., is an Associate Professor of Accounting at the University of South Dakota. From 2005 through May 2014 she was a member of the faculty at the University of Wyoming. She completed her doctorate at the University of Kentucky in 2006. Prior to her doctoral work she worked as an independent consultant and tax-preparer for small business managers and owners. In 2000, she earned a Master of Professional Accountancy at Indiana University. She has taught accounting and taxation at several schools including Indiana University, University of Kentucky, Sullivan University, and Ivy Tech. Over the years, she has won several awards related to teaching and service including the "Top Prof" award given by the University of Wyoming's Cap and Gown Chapter of the Mortar Board Society, the College of Business Advisory Board's Faculty Award, and the Sparky Turner Raise the Bar Service award. She has published over 20 articles appearing in journals such as The CPA Journal, Accounting Horizons, Advances in Taxation, Tax Notes, Practical Tax Strategies, Journal of Legal, Ethical, and Regulatory Issues, and Journal of Accounting Education. Research-related awards include the University of Wyoming's College of Business Outstanding Junior Research Award, the American Society of Business Publication Editors' (ASBPE) Northeast Regional Gold Award for best feature series in Strategic Finance (with Jason Porter), and the Lybrand Certificate of Merit for a second series in Strategic Finance (again with Jason Porter). She is also an editorial review member for the Journal of Accounting Education as well as an ad hoc reviewer for other academic outlets.