Tax Practice Area Fundamentals Resource Kit

Summary

This resource kit provides an overview of important topics for attorneys practicing in the area of tax law. Tax practitioners advise clients on a wide variety of issues relating to taxation of entities, individuals, and transactions at the federal, state, and local levels. The form of organization (i.e., corporate, partnership, LLC, tax-exempt organization) will matter, as may apportionment of the amount that is taxable, like the apportionment of income between or among various states where the income is earned or sourced, or even where it may be apportioned internationally, where the benefit of income tax treaties may apply.