State Income Tax Controversy on Business Sales – Income Tax

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William D. Lipkind (Partner-Florham Park, NJ) and Adam Buchwalter (Consulting-Florham Park, NJ) co-authored the August 8, 2022 issue of “State Income Tax Issues in Business Sales.” Tax Notes® Edition, the leading tax publication and online journal for lawyers, accountants and others. The authors discuss the theories of state taxing authorities for imputing income from the sale of an entity doing business in a tax jurisdiction or the owner of a pass-through entity doing business in a tax jurisdiction to non-resident taxpayers. The Due Process Clause of the US Constitution.

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First, tax notes – state

The content of this article is intended to provide a general guide to the subject. You should seek specialist advice regarding specific circumstances.

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