County Bulletin
TO: ALL COUNTY AUDITORS - Bulletin No. 161
FROM: Stanley J. Bowers, Tax Commissioner August 15, 1961
RE: Tax Treatment of Professional Associations Formed
Pursuant to Sections 1785.01 to 1785.08, inclusive,of the
Revised Code, effective October 17, 1961.
After giving careful consideration to Amended Senate Bill No.
550, enacted by 104th General Assembly, it is the
position of the Department of Taxation that any association
of certified public accountants, licensed public accountants,
architects, attorneys, dentists, pharmacists, optometrists,
physicians, surgeons, practitioners of limited branches of
medicine or surgery as defined in Section 4731.15 of the
Revised Code, professional engineers and veterinarians,
formed pursuant to the provisions of Sections 1785.01 to
1785.08, inclusive, of the Revised Code, effective October
17, 1961, will be required to return as a corporation for
purposes of taxation in Ohio. Therefore, as regards taxation,
all constitutional, statutory and administrative provisions
applicable to corporations will be applicable to these
associations.