-
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
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Attorney-Client Privilege in Tax Disputes
- Division of Tax Appeals
- Surrogate Finds Tax Apportionment Clause "Beneficial Disposition" Under EPTL 3-3.2(a)(1)
- 2005 Gift and Estate Tax Decisions of Note
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Defeating The Right of Election in EPTL § 5-1.1-A
- Letters Testamentary
- Tax Court Rejects Sale-Leaseback; Upholds $87 Million Assessment
- REMOVING FEDERAL TAX LIENS
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 →