![IRS & Treasury Panel: Partnership Reporting (Inbound) [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/403622683/403622683.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
IRS & Treasury Panel: Partnership Reporting (Inbound) [CC]
Considerations for States Currently Contemplating Combined Reporting
Considerations for States Currently Contemplating Combined Reporting
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing.
The articles and essays included in this
Edition offer an overview of the group reporting schemes in use across the country and examine the economic origins and the evolution of the unitary business principle that underlies combined reporting. They explore the policy considerations that states assess in choosing whether to adopt combined reporting and the conflicting policy goals of different jurisdictions. Additionally, they examine single vs. aggregate taxpayer theory, analyze procedural issues raised by combined reporting, explore the ultimate (but apparently unreachable) goal of uniformity, and, finally, weigh all the pros and cons of combined reporting. The day-long program from which these pieces are adapted was held at Georgetown University Law Center on May 14th, 2008. For information on the
State and Local Tax Lawyer 2008 Symposium Edition,
click here.
Product Details
Sponsors
Section of Taxation
Product Code
5470762PDFI
Publication Date
6/1/2011 12:00:00 AM
Related On-Demand CLE
![Tax Implications of COVID-19: New Legislation and IRS Guidance (Non-CLE) [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/398915191/398915191.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Tax Implications of COVID-19: New Legislation and IRS Guidance (Non-CLE) [CC]
Audio and Video | On-Demand CLE
Protecting Your Clients' Information: Data-Ethical and Practical Considerations (On-Demand CLE)
Related Events
Jun
21
Events | Webinar
Virtual 13th Annual U.S. and Latin American Tax Practice Trends Conference
ETHICS 60 min
The Virtual 13th Annual U.S. and Latin America Tax Practice Trends Conference will focus on practical tax practice trends for multinational corporations and their international advisors, as well as p…
Apr
07
Events | Webinar
ERISA Fiduciary Institute 2021: 6-Part Webinar Series
CLE 420 min
The ERISA Fiduciary Institute 2021 6-Part Webinar Series will present the latest developments in ERISA fiduciary prudence, including good governance and plan operational practices in the face of curr…
Jul
20
Events | Webinar
Canadian Tax Traps for the Unwary American
CLE 90 min
Canada and the United States share 5,500 miles of border, a common language (excluding the Quebecois), and common legal antecedents. All of this similarity, however, cloaks important differences in o…