Steve Nechemias, a partner in Taft's Cincinnati office, will be presenting at the 2009 Ohio Tax Course on Friday, August 14.
His topic will be "Income Tax: Ohio Taxation of Individual Owners of Pass-Through Entities," covering:
- Resident credit for pass-through entity income tax paid to another state . . . when you get it and when you don’t.
- Sales of Ohio businesses by nonresident owners . . . the ins, outs and constitutionality of Ohio Revised Code section 5747.212.
- Nonbusiness income . . . who says there’s no such thing?
- Application of unitary principles to combine pass-through entities for purposes of computing the nonresident credit.
A full brochure for the event is available below.