State and Local Taxation Articles To Search this Article Database Enter: Key Word(s), or Code section [e.g. 162(a)], or Regulation section [e.g. 1.162-1] Corporate Taxation International Taxation Real Estate Taxation Tax Controversy and Litigation State and Local Taxation Employee Benefits Executive Compensation Estate and Personal Tax Planning All Articles     Married, Filing Jointly? Same-Sex Marriages and New York Taxes New York Law Journal, June 18, 2010   Undue Hardship Under New York's Sales Tax and Offer-in-Compromise Program New York Law Journal, March 12, 2010   New York State Tax Settlment Program: Penalty and Interest Reduction R&H Letter to Clients & Friends, January 22, 2010   Roberts & Holland: Creative Tax Solutions to Complex Business Problems Forbes, January 18, 2010   New York's Changes to Tax Policy Have Downsides for Nonresidents New York Law Journal, April 28, 2009   Governor's Proposed Executive Budget for 2009-2010 New York Law Journal, January 07, 2009   Effective Hedge Fund Tax Practices - State and Local Tax Considerations 10th Annual . . . Hedge Fund Conference, November 01, 2008   No More Temporary Residence in New York New York Law Journal, October 29, 2008   The State’s New Voluntary Disclosure Program May Not Drive Delinquent Taxpayers to the Tax Rolls New York Law Journal, July 15, 2008   Legislative Changes Affect E-Commerce Retailers, Not-For-Profits, and Tax Shelter Participants New York Law Journal, April 29, 2008   Tribunal Case on Subsidiary to Have Great Impact New York Law Journal, January 10, 2008   Consolidated Returns Generate Complications New York Law Journal, October 30, 2007   Options for Allocating Stock Option Income: New York's New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States The Tax Lawyer, August 01, 2007   2007 Budget Bill Targets State Tax New York Law Journal, April 30, 2007   The IRS Identifies Pitfalls In State Tax Credits Deals State Tax Notes, February 26, 2007   The State Income Taxation of Trusts: An Interesting Morass New York Law Journal, January 16, 2007   Tax Regulations: Why They Matter, and What's New New York Law Journal, November 16, 2006   Recent Developments in State Taxation Affecting Nonresidents: Payments to Retired Partners and Stock Option Income R&H Letter to Clients and Friends, September 28, 2006   Struggling to Estimate Sales Tax of Restaurants New York Law Journal, August 16, 2006   Tribunal Strikes Down Aggressive Positions By Taxpayer And Department New York Law Journal, June 29, 2006   State Corporate Income Taxes No Longer Make Sense State Tax Notes, April 17, 2006   ALJ Determination Radically Changes New York Taxation of Partners' Retirement Income New York Law Journal, March 16, 2006   IRS and States Continue to Crack Down on Tax Shelters New York Law Journal, June 21, 2005   New IRS Rules on Written Tax Advice R&H Letter to Clients and Friends, June 08, 2005   State and Local Side Effects of the American Jobs Creation Act New York Law Journal, November 12, 2004   Defining Permanent Places of Abode - Cases and Rulings New York Law Journal, August 18, 2004   Give and Take -- New Federal, State and City Tax Legislation New York Law Journal, June 25, 2004   The Rising Significance of State Death Taxes ABA Tax Section News Quarterly, May 01, 2004   New Use Tax Reporting Requirments Create Much Confusion New York Law Journal, March 22, 2004   Tax Departments, Tribunals Differ on Combined Reporting Cases New York Law Journal, March 05, 2004   Roberts & Holland: The Largest Tax Boutique in The Country The Metropolitan Corporate Counsel, January 01, 2004   Residents May Face Federal Alternative Minimum Tax Problems New York Law Journal, December 18, 2003   Recent Developments in State and Local Taxation R & H Letter to Clients & Friends, November 10, 2003   State and Local Taxes Can Hold Unwelcome Surprises for Corporate M&A The Metropolitan Corporate Counsel, November 01, 2003   Don't Ignore Obligation to Notify New York of Federal Changes! New York Law Journal, August 15, 2003   Federal, State and City Tax Amendments: Effects on N.Y. Law Firms New York Law Journal, June 11, 2003   'Ladas and Parry,' 'Fried, Frank' Cases Impact City Law Firms New York Law Journal, March 21, 2003   New York State's Tax Amnesty Is Under Way New York Law Journal, December 31, 2002   Stock Option Income -- Double Taxed Income The State and Local Tax Lawyer, September 15, 2002   Did New Jersey Turn New York Into a Tax Haven? New York Law Journal, August 12, 2002   Use Taxes on Purchases Made by New York Residents New York Law Journal, June 21, 2002   Unincorporated Business Tax and Bank Tax Developments New York Law Journal, March 29, 2002   Who Is a 'Responsible Person'? New York Law Journal, December 20, 2001   Combined Reporting: The Sherwin-Williams case New York Law Journal, August 31, 2001   New York Residency Audits Can Be Intrusive New York Law Journal, June 22, 2001   Double-Dipping for the State of New York? New York Law Journal, March 20, 2001   New York Issues: Unincorporated Business Tax, Source of Income New York Law Journal, December 20, 2000   New York Combined Report Cases New York Law Journal, August 31, 2000   New York City Commercial Rent Tax -- Protective Refund Claim R & H Letter to Clients & Friends, July 31, 2000   New York Tax Tribunals: It May be Legal, But is It Right? New York Law Journal, June 21, 2000   Telecommuters Beware -- New York's Odd Tax Laws Spell Trouble for Employees and Employers R & H Letter to Clients & Friends, May 09, 2000   Commuter Tax Held Unconstitutional -- What Now? R & H Letter to Clients & Friends, April 11, 2000   New York's Highest Court Holds Commuter Tax Unconstitutional R & H Letter to Clients & Friends, April 04, 2000   Three Cases Show Burden Is on Taxpayer for Presale Tax Planning New York Law Journal, March 30, 2000   More News on the Commuter Tax -- Confusion Comes to this Side of the Hudson R & H Letter to Clients & Friends, January 31, 2000   Part-Time Residents; Use of Catalogues New York Law Journal, December 15, 1999   Settlement Program for Landlords Providing Utility Services to Tenants R & H Letter to Clients & Friends, October 28, 1999   Credit Line Mortgages - And Their Treatment Under New York State Tax Laws New York Law Journal, October 27, 1999   The Contentious Issue of 'Nexus' New York Law Journal, August 31, 1999   NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a 'Conduit' New York Law Journal, August 25, 1999   The Commuter: Residents v. Non-Residents New York Law Journal, June 16, 1999   Employee Stock Options and Separation Payments New York Law Journal, March 31, 1999   New Jersey Supreme Court Decision May Create Refund Opportunities R & H Letter to Clients & Friends, February 23, 1999   Sales Tax Treatment of a Computer Sales and Consulting Firm Inside New York Taxes, February 15, 1999   NOL Deduction Against GCT Limited to Federal Deduction Inside New York Taxes, February 15, 1999   Mergers and Aquisitions from A to Z -- State and Local Tax Considerations PLI - Mergers & Acquisitions 1999, January 11, 1999   Income of Law Partner from Real Estate Partnerships New York Law Journal, October 21, 1998   Lunding: The Supreme Court Debates Discrimination State Tax Notes, October 12, 1998   Six-Month Rule for Decisions; Corporate Tax on Co-Ops New York Law Journal, July 30, 1998   Income Subject to UBT - City's Tax Applied to Condominium and Co-Op Conversions New York Law Journal, April 22, 1998   The Six-Month Period for Issuing a Decision New York Law Journal, April 15, 1998   Jurisdiction of Tribunals, Appellate Review New York Law Journal, January 16, 1998   1997 Tax Changes - Attempt to Reduce Liability and Burdens of Property Owners New York Law Journal, October 22, 1997   Procedures for Protest to New York State and City Tribunals New York Law Journal, September 25, 1997   State and Local Tax Implications of 'See-Through' Entities under the Federal 'Check-the-Box' Regulations and QSSS Legislation R & H Newsletter -- Tax Insights, May 01, 1997   Checking Oneself Into a Box: State Tax Issues For Federal See-Through Entities State Tax Notes, April 21, 1997   Confusion in Allocating Partnership Income from Property Inside New York Taxes, April 15, 1997   Late Filing Penalty Upheld -- Sale of New York Co-op Apartment by Nonresidents Inside New York Taxes, January 15, 1997   Partner Taxed on Out-of-State Investments in Partnership's Name Inside New York Taxes, January 15, 1997