Tax, Accounting & Regulatory Bulletin

May 1995



Use of "& Co." by Sole Practitioners
Treasury Proposes LLC Rule Overhaul
Dating Service Not Sales Taxable in New York State
Regents Appointments
A New Look at Quality Control Elements
All Sales to Out-of-State Customers Still Count in New York's State Sales Factor
Appealing a NY Proposed Tax Assessment Can Pay Off
CT Supreme Court Allows Taxpayer Protest to Proceed Despite Improper Defendent Identification
Next Round of AICPA Workload Compression Relief Efforts Nearing Introduction
Expenses From Failed Take-Over Attempt Held Directly Related to Business Capital
SSARS - The Reporting Obligation
NYC Tax Appeals Tribunal Decides Real Estate Management Partnership Must Pay UBT
Regulatory Inquiries


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