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Multistate Tax Guide to Pass-Through Entities (2025)

Multistate Tax Guide to Pass-Through Entities (2025)

Author: Mr Robert W. Jamison Ph.D., CPA; William N. Kulsrud; Teresa Stephenson
Publisher: CCH U.S.
ISBN: 9780808060352
Published In: January 2025
Format: Paperback , 470 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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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 are chapters on selected federal and state tax rules affecting pass-through entities, federal taxation of partnerships, federal taxation of limited liability companies, and federal taxation of S Corporations. There are also individual chapters covering each of the fifty states plus new York City.

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, 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.

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 developed and presented training material for several large accounting 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 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. 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, including the distinction of the 2007 Chancellor’s Award for Excellence in Teaching. 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 Science in Accounting program.

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 Strategies, 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.