2021-08-23 Looking at State Level Passthrough Entity Taxes
This week we look at:
A look at §1244 stock - an issue not often seen and on which a taxpayer lost this week
Comprehensive look at the design of SALT entity level workarounds that more and more states are enacting-what are they, why do we see them passing with bipartisan support and what issues do they create?
An audio only version of this week’s presentation is at:
This week we have a single development at:
Taxpayer Fails to Prove Stock Qualified for §1244 Loss Treatment
Slides for this week’s session are at: