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Multistate S Corporation Tax Guide.

Multistate S 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 and New York City. 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 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.
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Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Jan 1, 1991
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