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Latest Articles

  • Colorado Wins Round Two on Use Tax Reporting Requirements for Remote Sellers

    By:
    Brian Gordon, CPA
    |
    Apr 1, 2016
    In 2010, Colorado enacted a law that imposes use tax reporting obligations on many remote sellers with no nexus to the state. This law does not require them to collect sales or use tax; it only requires them to report the sales information to both the purchaser and the state of Colorado, notifying them of a use tax liability. 
  • The 2015 Business Extender Law

    By:
    Stewart Berger, CPA
    |
    Mar 1, 2016
    On Dec. 18, 2015, President Obama signed the “Protecting Americans from Tax Hikes Act of 2015” (PATH Act). Highlights of the law as it pertains to businesses are as follows
  • ‘Til Death or Divorce Do Us Part

    By:
    Carole M. Bass and Rebecca A. Provder
    |
    Mar 1, 2016
    Death and divorce -  two “d” words that no one wants to talk about, but which cannot be ignored. While working together at the same firm, the authors – a trusts and estates lawyer and a matrimonial lawyer – have seen firsthand the significant overlap between their two fields, and how considering both can achieve optimal results for clients. 
  • IC-DISCS 101: The History, Relevance, and Importance of Interest-Charge Domestic International Sales Corporations

    By:
    David Roer, CPA
    |
    Mar 1, 2016
    In a recent heated tax discussion, the topic of Interest-Charge Domestic International Sales Corporations (commonly known as an IC-DISC) was brought up. 
  • You Can’t Take it With You: Passive Activity Loss Carryovers at Death

    By:
    Carl Fiore, JD, LLM
    |
    Mar 1, 2016
    “You can’t take it with you.” Although more commonly associated with gift and estate tax planning among tax practitioners, this statement also applies to income tax as well. 
  • Examining the Nuances of New York Income Taxation of Trusts

    By:
    Catherine B. Eberl, JD
    |
    Feb 1, 2016
    Just like a resident individual, a New York resident trust is subject to New York income tax on all of its income. 
  • Social Security Strategies

    By:
    Daniel Mazzola, CPA, CFA
    |
    Feb 1, 2016
    The Social Security Act, was signed into law in 1935, was designed to provide adequate financial assistance to the elderly, the poor, the unemployed, the widowed, and fatherless children.  
  • 3 Solutions to New York Tax Inequities

    By:
    William F. Berardi, CPA
    |
    Feb 1, 2016
    In 2012, Gov. Cuomo tasked the New York State Tax Reform and Fairness Commission to review the state’s complex tax code and recommend ways to simplify it. The commission’s final report, issued in 2013, highlighted several areas of tax inequality that remain on the state’s books. 
  • New York State Releases Its Throwback Tax Form (and It Is Unduly Complex)

    By:
    Kevin Matz, Esq., CPA, LLM
    |
    Feb 1, 2016
    The New York State Department of Taxation and Finance has posted on its website Form IT-205-J, New York State Accumulation Distribution for Exempt Resident Trusts (Schedule J).
  • IRS, States, and Tax Industry Implement New Safeguards

    By:
    Damon Asper
    |
    Jan 1, 2016
    Protecting taxpayers against fraud is a top priority for the IRS. But recent years have proved challenging, as criminals gather increasing amounts of personal data. The IRS, however, has made real progress in the past several years.
Tax Jokes
  

When you spell out "THE IRS," it looks a lot like "THEIRS.

https://parade.com/1317763/jessicasager/accounting-jokes/

*Outside the Box is a new addition to the TaxStringer featuring important articles on financial and investment management topics by top authors who have expertise both inside and outside the realm of taxation.

 

 

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Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. If specific professional advice or assistance is required, the services of a competent professional should be sought.