Taxation of Gain on the Sale of Flow - Through Entities

COST’s 53rd Annual Meeting



Thursday, October 27, 2022
9:30 AM-10:30 AM EST

Omni Orlando Resort at ChampionsGate
Orlando, FL

Speakers provide updates and insights relative to theories of “investee apportionment. States are adopting these theories as an end run around the Supreme Court requirement of a unitary relationship, before a state may tax the gain on the sale of interest in business. This idea has gained interest and intrigue in some states, while it has been shut down in others.

Other Speakers

Edward Bernert
Jaye Calhoun