The Business, Estates, Real Estate,
Tax Law & Asset Protection Specialist
(Licensed to practice law in California only.)

D. Steven Yahnian

3130 W. Main Street, Suite F

Visalia, CA 93291

(559) 733-8505

Multistate Taxation of Business Entities

The tax treatment, tax problems and tax-planning techniques of corporations and flow-through entities engaged in multistate activities.  Includes:
◾ Constitutional limitations on states’ ability to tax multistate corporations and flow-through entities,
◾ new developments in state doing business standard,
◾ state tax treatment of S corporations, partnerships and LLCs,
◾ computation of income, business vs. nonbusiness income,
◾ formula apportionment,
◾ unitary taxation and
◾ water’s-edge elections.

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