TY - SER AU - Delgado, Eddie AU - Schipp, Krista AU - Rosenthal, Corey TI - California multitiered partnerships: An overview of a complex area SN - 0732-8435 U1 - BPer. 657.05 PY - 2016/// CY - --New York PB - The New York State Society of Certified Public Accountants KW - Business - Partnership ER -