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Corporate Taxation

  • To Throwback or Not to Throwback: California Nexus and Allocation Rules

    Brian Gordon, CPA
    Apr 1, 2014
    The first thing a company must determine is whether it is required to file a California tax return. One longstanding part of California’s nexus law seemed simple: companies conducting business for profit in California had to file a tax return. But beginning in 2011, California established new economic nexus rules that made this process more complex.
  • With Net Investment Income, as Many Questions as Answers

    Mary Ho, CPA
    Mar 1, 2014
    Life has become both more complex and simpler for the investor, thanks to the release of the much anticipated final net investment income (NII) tax regulations last November, along with a new set of proposed regulations that provide guidance on the computation of net investment income. Although the regulations clarify many issues, the rules can be complicated in its application and no doubt new questions will crop up as CPAs prepare returns in 2014.
  • Tanenblatt v. Commissioner: Valuation Methods in Real Estate

    Martin Greene, CPA/ABV, ASA
    Jan 1, 2014
    Tanenblatt v. Commissioner involved the fair market value of a 16.67 percent minority membership interest in a New York LLC whose principal holding was a commercial building. The resulting decision has important implications for the valuation—and taxation—of real estate and the use of experts.

Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. If specific professional advice or assistance is required, the services of a competent professional should be sought.