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New York State Corporation Tax Reform 2015

There are sweeping changes coming to New York State corporation tax laws effective for tax years beginning on or after January 1, 2015. Article 32, which are the laws currently followed by banks for their corporation tax filing requirements is eliminated. Under the new reform, banks will join the majority of corporations and file corporation […]

To Throwback or Not to Throwback: California Nexus and Allocation Rules

April 1, 2014

By Brian Gordon, CPA

This article originally appeared in the April 2014 issue of the TaxStringer. It is reprinted with permission from the New York State Society of Certified Public Accountants.

The first thing a company must determine is whether it is required to file a California tax return. One longstanding […]

NYS Residency and the Professional Athlete

July 12, 2013

By Brian Gordon, CPA

“This article originally appeared in the July 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

Residency for state tax purposes has proven to be a very difficult concept to comprehend. This is quite understandable given all the factors state […]