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Mark H. Levin, CPA, MST
On April 13, 2016, Governor Andrew M. Cuomo signed into law Chapter 60 of the Laws of 2016 (the 2016 Budget Act). CPAs should be aware of several new provisions that may cause confusion, and possibly penalties, if not adhered to. Among the most confusing are the C corporation mandatory first installment provision and the shorter fiduciary extension period.
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