Search results with tag "State taxation"

State Taxation of Partnerships and LLCs and Their Members

State and local taxation (generally referred to herein simply as "state taxation") is a complex area that, at times, resembles the federal income tax but also can depart sharply from any resemblance to federal tax principles. In the context of pass-through entities, several fundamental and unique characteristics of state taxation introduce

  States, Income, Taxation, State taxation