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controlled interest transfer tax

Controlling Interest Transfer Taxes (Part Two)

October 24, 2018 By Clark Calhoun and Kathleen Cornett

Some states impose a controlling interest transfer tax (CITT) in a simple, straightforward manner, but, as a whole, most states’ CITT statutes suffer from ambiguous terms, complicated calculations, and a lack of guidance. Even the states with seriously solid music scenes. In their second article for the Journal of Multistate Taxation and Incentives reviewing states’ CITT statutes (you can find the first one here), Clark Calhoun and Kathleen Cornett discuss the remaining nine states (including the District of Columbia) that tax the transfer of a controlling interest in an entity that owns real [...]Read more

Filed Under: State & Local Tax Tagged With: CITT, controlled interest transfer tax

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