Office +1 714.234.5538
G&G State Tax Group

New York Practice and Procedure

New York's corporate tax reform, and the regulations that took nearly a decade to finalize, left a landscape where the governing rule and the year it governs must be established before any question is answered. This hub collects the apportionment, procedure, and audit questions that recur under the reformed regime.

1 article Search within New York

Income and franchise procedure

1
When can a taxpayer use alternative apportionment in New York?Who can deviate from the statutory formula, who carries the burden, and what the 2023 final regulations changed.