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The 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. This publication is essentially divided into two parts. The first portion contains jurisdictional coverage where materials relating to each individual state (plus the District of Columbia and New York City) are brought together at one location. Each chapter contains contact information for the particular state plus individual and C Corporation tax rates. Each chapter then discusses S Corporations, Limited Liability Companies, Partnerships, and Limited Liability Partnerships providing information as to entity organization, filing requirements and taxation. Fees, reporting requirements and compliance issues are also discussed. Each chapter also has a brief summary of the appeals process for each state that imposes an income tax. The book concludes with several multistate chapters and charts that allow for easy state by state comparison. iAll the material contains citations to the applicable statutes. Thus, a user who needs more information knows what statute to look for and the web site where the search for additional information can begin.
- Sales Rank: #10367658 in Books
- Published on: 2007-01-02
- Original language: English
- Number of items: 1
- Dimensions: 1.23" h x 8.65" w x 11.16" l,
- Binding: Perfect Paperback
- 700 pages
About the Author
Robert W. Jamison, CPA, Ph.D., is Professor of Accounting at Indiana University's Kelley School of Business at Indianapolis. In addition to the S Corporation Taxation Guide, published annually by CCH, a Wolters Kluwer business, he has been the author of several courses published by the AICPA. 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 articles have appeared in 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 eveloped and presented training material for several large ccounting firms.
William N. Kulsrud, Ph.D., is an Associate Professor of Accounting at the Kelley School of Business of Indiana University. He joined the faculty at I.U. in 1979 after receiving his PhD from the University of Texas. Prior to his doctoral work, he worked as a C.P.A. with the national public accounting firm of Peat, Marwick and Mitchell (now KPMG). While at Peat, Marwick, he was involved in both the tax and auditing areas. In addition to his normal teaching duties, he is an editor and contributing author of three tax textbooks currently in their 24th edition and which have been used in over 300 schools across the country as well as in the training programs of several public accounting firms, the AICPA, and the Internal Revenue Service. He has also authored numerous articles appearing in such journals as the Journal of Taxation, Journal of Corporate Taxation, Tax Adviser, Taxation for Accountants and Taxes. He formerly served as an editorial adviser to the Tax Adviser, the Journal of Accountancy and the Journal of the American Taxation Association. In addition to his contributions as an author and editor, he has excelled in teaching. Professor Kulsrud has won numerous teaching awards for his work in undergraduate and M.B.A. courses well. Over the last 20 years, he has also taught many professional education programs for national and local accounting firms and developed materials used in their continuing education programs. He was recently honored to be appointed to the AICPA Individual Income Tax Technical Resource Panel. He has served as the co-director of the AICPA's National Tax Education Program held annually at the University of Illinois since 1986. In 1988, he was named the Peat, Marwick, Fellow of Accounting at I.U. and in 1990 he was named Educator of the Year by the Indiana C.P.A. Society. For the Kelley School of Business, he currently serves as the Chair of the Master of Professional Accountancy program. Professor Kulsrud and his wife, Barbara, have been married 28 years and have two children, Zac and Kelly who graduated from Notre Dame and Vanderbilt respectively.
LINDA ETHRIDGE CURRY
Linda Ethridge Curry is an enrolled agent. She holds a master's degree in accountancy at the Indiana University Kelley School of Business. She frequently conducts continuing professional education seminars for tax practitioners, and she has been an instructor at the Purdue University Income Tax Schools annually since 1990. Linda retired from the IRS in 2005 with 22 years service. She has been a major contributor and co-editor of the National Income Tax Workbook. She is also an instructor at the Indiana University Kelley School of Business Indianapolis
Teresa Stephenson, CMA, Ph.D., is Assistant Professor of Accounting at the University of Wyoming. She recently finished her doctorate at the University of Kentucky's Von Allmen School of Accountancy, prior to which she earned a Master's of Professional Accountancy at Indiana University's Kelley School of Business at Indianapolis. She has taught at several colleges including University of Kentucky, and Indiana University's Indianapolis and Bloomington campuses.
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