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Category Archives: New York State Income Tax
From Washington & Albany — August 2014
I. From Albany: Perils of Being a Rich State in the Federal System If the United States were the European Union, New York, Connecticut and New Jersey could be compared to Germany and France, which subsidize less wealthy E.U. members. … Continue reading
Posted in Federal Income Tax, From Albany, From Washington, Like Kind Exchanges, New York State Income Tax
Tagged 1031, 1031 exchange, Congress, federalism, high income tax states, new york estate tax, President Obama, president obama tax proposals, states with no income tax, tax legislation, tax planning, unequal taxation in states
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IRS & NYS DTF Matters — August 2014
I. IRS Matters – August 2014 On July 11, a second federal judge ordered the IRS to account for missing emails of former director Lois Lerner. U.S. District Court Judge Reggie Walton has demanded an affidavit from an “appropriate official” … Continue reading
Posted in IRS Matters, New York State Income Tax, NYS DTF Matters, NYS Tax Litigation, NYS Tax Litigation, Tax Decisions, Tax News & Comment
Tagged amended federal returns tigta, bloomington coca-cola, EAT, exchange accommodiation titleholder, exchange into property owned by affiliate, irs emails, irs regulation of tax return preparers, lump-sum distributions, offshore voluntary disclosure program, ovid, PLR 201409109
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Income Taxation of New York Trusts
Posted in Asset Protection Trusts, Estate Planning, Income Taxation of New York Trusts, New York State Income Tax, Treatises, Trustees, Trusts
Tagged asset protection trusts, Mercantile-Safe Deposit & Trust, new york estate tax, New York nonresident trust, New York Resident Trust, New York Source Income, New York Trust Taxation, new york trusts, Tax Law Section 605, Taylor v. New York State Tax Commission, TSB-M-09(5)
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Tax News & Comment — May 2013
Posted in Asset Protection, Asset Protection Trusts, Criminal Penalties, Delaware Asset Protection Trusts, Divorce, Estate Litigation, Exclusion of Gain From Sale of Residence, Executor and Trustee Commissions, Federal Tax Litigation, Fiduciaries, Litigation, New York Criminal Tax, New York State Income Tax, NYS Dept. of Tax'n & Finance, NYS Penalties, NYS Tax Litigation, NYS Tax Litigation, Prenuptial Agreements, Property Transactions, Tax News & Comment, Treatises
Tagged categories of criminal tax fraud New York, constructive trust, equitable distribution new york, Executor Commissions, fiduciary commissions, IRS rulings, marital property, Medicare, new york criminal tax fraud, PLR 201310002, prenuptial agreement, separate property, Social Security, tax planning for divorce, treasury report on medicare and social security 2012, Trustee Commissions
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State Individual Income Tax Rates – 1-1-2013 – ind_inc.pdf
State Individual Income Tax Rates – 1-1-2013 – ind_inc.pdf.
Posted in New York State Income Tax, News
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Income Tax Planning for New York Trusts
View PDF of Article in Tax News & Comment — October 2012 INCOME TAX PLANNING FOR NEW YORK TRUSTS I. Taxation of Resident Trusts “Resident” New York trusts which are not “grantor”” trusts must pay New York State fiduciary income … Continue reading
Posted in New York State Income Tax, Trusts
Tagged "one dollar rule", corpus of trust outside of NYS, inter vivos trust created by new york resident, New York nonresident trust, New York Resident Trust, New York Trust Taxation, NY Tax Law 605(b)(3)(D)(i), NYS exemption from trust income tax, Taylor v. NYS Tax Commission, testamentary trust under will of new york resident, TSB-A-10(4)
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Law Offices of David L. Silverman 
From Federal Courts, NYS Courts & NYS Tax Tribunals — August 2014
I. From The Court of Appeals A unanimous Court of Appeals, reversing, dismissed the long-held interpretation by the Department of Taxation of Tax Law §605[b][1][b], in a dispute adjudicated first at the administrative level in the Division of Tax Appeals, … Continue reading →