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Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
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- Executor and Trustee Commissions Under NY EPTL
- Welcome
- Letters Testamentary
- Defeating The Right of Election in EPTL § 5-1.1-A
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Qualified Personal Residence Trusts (QPRTs)
- Wash Sales
- Tax Court Defies IRS: Expands Use of Defined Value Clauses
Short Stock Sales
Currently, taxpayers can sell short securities which they own, and in so doing lock in economic gain but defer taxable gain indefinitely. Stocks exhibiting significant downside potential may be attractive candidates for short sales. To consummate a short sale, an … Continue reading →