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Tag Archives: TSB-A-10(4)
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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