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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 also contains several multistate chapters and charts that allow for easy state by state comparison. All 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: #8811086 in Books
- Published on: 2008-12-10
- Binding: Paperback
- 700 pages
Review
Author Bio continued: TERESA STEPHENSON, CMA, PH.D., is an Assistant Professor of Accounting at the University of Wyoming. She 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 published articles appearing in journals such as Practical Tax Strategy Tax Notes, and Accounting Horizons. She has taught accounting and taxation at several colleges, including the University of Kentucky and Indiana University s Indianapolis and Bloomington campuses. --Author Bio continued:
About the Author
ROBERT W. JAMISON, CPA, PH.D., is Professor of Accounting at Indiana Universitys Kelley School of Business at Indianapolis. He received his PhD from the University of Texas at Austin. His principal area of specialization is S Corporations. He is the sole author of S Corporation Taxation, published annually by CCH, a Wolters Kluwer business. 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 & Youngs Washington National Tax practice. His articles have appeared in 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 Thomson 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. 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 at Austin. 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, 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. TERESA STEPHENSON, CMA, PH.D., is an Assistant Professor of Accounting at the University of Wyoming. She finished her doctorate at the University of Kentuckys Von Allmen School of Accountancy, prior to which she earned a Masters of Professional Accountancy at Indiana Universitys Kelley School of Business at Indianapolis. She has published articles appearing in journals such as Practical Tax Strategie Tax Notes, and Accounting Horizons. She has taught accounting and taxation at several colleges, including the University of Kentucky and Indiana Universitys Indianapolis and Bloomington campuses.
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