3). 58 See, e.g., McKee, Nelson & Whitmire, Federal Taxation of Partnerships and Partners (WG&L, 2009), 7 8.02[8]. 59 Fenwick, McLoughlin, Salmon, Smith, Tilley, and Wood, State Taxation of Pass-Through Entities and Their Owners (WG&L, 2009), Appendix, Tables 8 and 9. Alabama, California, New Jersey, New York, Pennsylv