Contains timely information concerning the operation of multistate or single-state S corporations, partnerships, limited liability companies, and limited liability partnerships in all 50 states.
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.
There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of the Multistate Corporate Tax Course will be included.
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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, and co-author of Multistate Tax Guide to Pass-Through Entities, 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 TAXES--The Tax Magazine, 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 presents advanced and update S Corporation seminars for various states’ CPA societies and to other professional organizations.
BRUCE M. NELSON, MA, CPA is a CPA with more than 35 years’ experience in federal and state and local tax (SALT). Currently the editor-in-chief of the Journal of State Taxation, Bruce previously spent ten years as director of the SALT group at EKS&H, LLLP, three years with a law firm, Silverstein & Pomerantz, LLP, specializing in tax audit defense and litigation, and several years as a senior tax manager for Ernst & Young. Bruce earned a Bachelor of Arts degree from the University of Nebraska-Lincoln and a Master’s degree from Colorado State University. He is a frequent seminar speaker and teaches continuing education classes in tax for the Colorado Society of CPAs and the American Institute of CPAs. Bruce has published more than fifty tax articles in many publications including the Journal of Accountancy, Tax Executive, Journal of State Taxation, the Journal of Multistate Taxation, State Tax Notes, and Colorado Lawyer. He is the author of The Adviser’s Guide to Multistate Income Taxation and co-author of the Sales and Use Tax Answer Book.