FICPA Podcasts

Federal Tax Update: Looking at State Level Passthrough Entity Taxes

August 23, 2021

https://vimeo.com/590769484

https://www.currentfederaltaxdevelopments.com/podcasts/2021/8/22/2021-08-23-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?

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