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Tax-exempt partner held not entitled to refund of transfer tax paid by taxable partnership

USA - November 5 2019 A New York City Administrative Law Judge rejected a tax-exempt partner's claim that the exemption from New York City real property transfer tax…

Tribunal holds that charitable trust is not exempt from real estate transfer tax

USA - September 4 2019 The New York State Tax Appeals Tribunal, affirming the decision of an Administrative Law Judge, rejected a charitable trust's claim that it should be…

New York releases comprehensive revisions to draft apportionment regulations

USA - August 5 2019 The New York State Department of Taxation and Finance has released revisions to its draft business corporate franchise tax regulations interpreting…

Irwin M. Slomka.

New York Revises Draft Apportionment Regulation on Specified Services That Will Affect Many Businesses, Including the Financial Services Industry

USA - July 22 2019 The New York State Department of Taxation and Finance has made several significant revisions to its draft corporate income tax regulation for the…

Irwin M. Slomka.

Guidance issued on attribution of interest for corporations with irc § 163(j) interest limitations

USA - July 11 2019 The New York State Department of Taxation and Finance has issued a Technical Memorandum under the Article 9-A corporate franchise tax providing a…