-
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
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Welcome
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Letters Testamentary
- Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
- Post Mortem Estate & Income Tax Planning
- Directions to 2001 Marcus Avenue, Lake Success NY
- Like Kind Exchanges of Real Estate Under IRC Section 1031 -- Treatise
Tag Archives: NY Tax Law 605(b)(3)(D)(i)
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)
Leave a comment