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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Defeating The Right of Election in EPTL § 5-1.1-A
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Executor and Trustee Commissions Under the New York EPTL
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- Letters Testamentary
- Living Wills
- Executors and Trustee Commissions
Tag Archives: New York Trust Taxation
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)
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)
