Partnerships, LLCs, LLPs, and S Corporations - The newer pass-through entities have made state tax laws more complex and complicated the entity choice decision. Although pass-through entities are generally treated similarly, there are subtle differences that can have a substantial effect on certain owners.
Year of publication: |
2002
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Authors: | Altieri, Mark P. ; Cenker, William J. |
Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 10, p. 40-47
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