Multistate S Corporation Tax Guide.Multistate S mul·ti·state adj. Of, relating to, or involving several states: a multistate environmental campaign. Corporation Tax Guide Two tax practitioners and two accounting professors have examined the S corporation tax statutes of the 50 states, the District of Columbia District of Columbia, federal district (2000 pop. 572,059, a 5.7% decrease in population since the 1990 census), 69 sq mi (179 sq km), on the east bank of the Potomac River, coextensive with the city of Washington, D.C. (the capital of the United States). and New York City New York City: see New York, city. New York City City (pop., 2000: 8,008,278), southeastern New York, at the mouth of the Hudson River. The largest city in the U.S. . They have prepared a summary of each that includes the address of the taxing authority, tax rates currently in effect, S corporation election and annual filing requirements, the treatment of resident and nonresident non·res·i·dent adj. 1. Not living in a particular place: nonresident students who commute to classes. 2. shareholders and other matters. The original text of important provisions of the relevant statutes is provided in an appendix to each chapter. There is also an overview of federal S corporation statutes along with charts that compare each jurisdiction's statutory or administrative treatment of key requirements for S corporation election. Annual updates of this guide are planned. This is a useful reference book for tax practitioners who have clients in several states. |
|
||||||||||||||||||
Printer friendly
Cite/link
Email
Feedback
Reader Opinion