TY - BOOK AU - Delgado, Eddie. AU - Schipp, K. AU - Rosenthal, C. TI - California multitiered partnerships: an overview of a complex area SN - 0732-8435 U1 - DPer 657.05 C33 Apr - Sept 2016, v86 n4-9 PY - 2016/// CY - New York: PB - The New York State Society of CPA KW - Partnership KW - Joint ventures N1 - The CPA Journal ER -