{"id":80,"date":"2025-03-16T18:06:40","date_gmt":"2025-03-16T18:06:40","guid":{"rendered":"https:\/\/www.nyccitytax.com\/ny\/?page_id=80"},"modified":"2025-04-01T23:40:47","modified_gmt":"2025-04-01T23:40:47","slug":"publications","status":"publish","type":"page","link":"https:\/\/www.nyccitytax.com\/ny\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\n<p>1) New York State Final Corporate Tax Regs: A Sorites Paradox for NYC?<\/p>\n\n\n\n<!DOCTYPE html>\n<html>\n<head>\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1\">\n<style>\nbody {font-family: Sans-serif;}\n\n.tab {\n  overflow: auto;\n  border: 1px solid #ccc;\n  background-color: #f1f1f1;\n}\n\n\n.tab button {\n  background-color: inherit;\n  float: left;\n  border: 5px solid blue;\n  border-top-left-radius: 10px 50px;\n border-radius: 10%;\n  outline: none;\n  cursor: pointer;\n  color: black;\n  padding: 14px 16px;\n  transition: 0.3s;\n  font-size: 17px;\n}\n\n\/* Change background color of buttons on hover *\/\n.tab button:hover {\n  background-color: Lightblue;\n}\n\n\/* Create an active\/current tablink class *\/\n.tab button.active {\n  background-color: #ccc;\n}\n\n\/* Style the tab content *\/\n.tabcontent {\n  display: none;\n  padding: 6px 12px;\n  border: 1px solid #ccc;\n  border-top: none;\n}\n\n\/* Style the close button *\/\n.topright {\n  float: right;\n  cursor: pointer;\n  font-size: 28px;\n}\n\n.topright:hover {color: red;}\n<\/style>\n<\/head>\n<body>\n\n<div class=\"tab\">\n  <button class=\"tablinks\" onclick=\"Articles(event, 'Article002')\" id=\"defaultOpen\">California FTB Ruling 2018-01 &#8211; Lipstick on a Piggybank and Financial<\/button>\n  <button class=\"tablinks\" onclick=\"Articles(event, 'Article003')\">California\u2019s Taxation of Sports Teams \u2014 Good Intentions Gone Awry<\/button>\n  <button class=\"tablinks\" onclick=\"Articles(event, 'Article004')\">Dark Side of the Moon \u2014 Analyzing California\u2019s Space Regs<\/button>\n  <button class=\"tablinks\" onclick=\"Articles(event, 'Article005')\">FTB Legal Ruling 2019-01 &#8211; Which Came First, the Chicken or the Egg<\/button>\n  <button class=\"tablinks\" onclick=\"Articles(event, 'Article006')\">Legal Ruling 2021-01 \u2014 When the Tail Wags the Dog<\/button>\n  <button class=\"tablinks\" onclick=\"Articles(event, 'Article007')\">New York State Final Corporate Tax Regs &#8211; A Sorites Paradox for NYC<\/button>\n<\/div>\n\n<div id=\"Article0001\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article001\" width=\"800\" height=\"1000\">\n<\/div>\n<div id=\"Article002\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article002\" width=\"800\" height=\"1000\">\n<\/div>\n\n<div id=\"Article003\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article003\" width=\"800\" height=\"1000\">\n<\/div>\n\n<div id=\"Article004\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article004\" width=\"800\" height=\"1000\">\n<\/div>\n\n<div id=\"Article005\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article005\" width=\"800\" height=\"1000\">\n<\/div>\n\n<div id=\"Article006\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article006\" width=\"800\" height=\"1000\">\n<\/div>\n\n<div id=\"Article007\" class=\"tabcontent\">\n<embed type=\"text\/html\" src=\"https:\/\/www.nyccitytax.com\/ny\/article007\" width=\"800\" height=\"1000\">\n<\/div>\n\n\n<script>\nfunction Articles(evt, articleName) {\n  var i, tabcontent, tablinks;\n  tabcontent = document.getElementsByClassName(\"tabcontent\");\n  for (i = 0; i < tabcontent.length; i++) {\n    tabcontent[i].style.display = \"none\";\n  }\n  tablinks = document.getElementsByClassName(\"tablinks\");\n  for (i = 0; i < tablinks.length; i++) {\n    tablinks[i].className = tablinks[i].className.replace(\" active\", \"\");\n  }\n  document.getElementById(articleName).style.display = \"block\";\n  evt.currentTarget.className += \" active\";\n}\n\n\/\/ Get the element with id=\"defaultOpen\" and click on it\ndocument.getElementById(\"defaultOpen\").click();\n<\/script>\n\n<\/html>\n\n\n\n<p><a href=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2024-05-13\" data-type=\"link\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2024-05-13\">State Tax Notes, Volume 112, Number 9 May 13, 2024 \u00b7 May 13, 2024<\/a><\/p>\n\n\n\n<p>How New York City\u2019s new business corporation tax regulations might look like, keeping in mind the city\u2019s different regulations for different tax types, and New York state\u2019s recently finalized corporate tax regs.<\/p>\n\n\n\n<p>The article analyzes the differences between \"Convincing\" versus \"Cogent;\" NYC Admin Code sections 11-654.2(2)(d), 11-654.2(3)(b); and N.Y.C. R. section 11-65(e)(2).<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><a href=\"https:\/\/editions.thetaxadviser.com\/publication\/?i=819586&amp;article_id=4757497&amp;view=articleBrowser\" data-type=\"link\" data-id=\"https:\/\/editions.thetaxadviser.com\/publication\/?i=819586&amp;article_id=4757497&amp;view=articleBrowser\">2) New York City office-sharing agreements and commercial rent tax<\/a><\/p>\n\n\n\n<p>The Tax Adviser (Volume 55, Number 5) p 32, May 2024 \u00b7 Apr 30, 2024<\/p>\n\n\n\n<p>A discussion on NYC Finance Letter Ruling (FLR) 22-5018, and business engaging in office-sharing agreements may be subject to the New York City's commercial rent tax (CRT)<\/p>\n\n\n\n<p><a href=\"https:\/\/editions.thetaxadviser.com\/publication\/?m=67129&amp;i=789422&amp;view=articleBrowser&amp;article_id=4561305&amp;search=tourian&amp;ver=html5\" data-type=\"link\" data-id=\"https:\/\/editions.thetaxadviser.com\/publication\/?m=67129&amp;i=789422&amp;view=articleBrowser&amp;article_id=4561305&amp;search=tourian&amp;ver=html5\">3) Personal Income Tax: The Other State Tax Credit<\/a><\/p>\n\n\n\n<p>The Tax Adviser (Volume 54, Number 5) p 19, May 2023 \u00b7 May 1, 2023<\/p>\n\n\n\n<p>Discussion about California's out of state tax credit, and ongoing litigation pertaining to Appeal of Mather (Appeal No. 18093787), and whether California allows a credit for NYC's Unincorporated Business Tax.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2023-01-23\" data-type=\"link\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2023-01-23\">4) FTB Legal Ruling 2019-01: Which Came First, the Chicken or the Egg?<\/a><\/p>\n\n\n\n<p>State Tax Notes, (Volume 107, pg. 329) \u00b7 Jan 23, 2023<\/p>\n\n\n\n<p>This article describes what procedural rights are attached with requesting a variance under Cal. Rev. &amp; Tax Code section 25137 and examines California FTB Legal Ruling 2019-01 contradictions.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2022-07-04\" data-type=\"link\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2022-07-04\">5) Legal Ruling 2021-01 \u2014 When the Tail Wags the Dog<\/a><\/p>\n\n\n\n<p>State Tax Notes (Volume 105, Number 1), pg 7 \u00b7 Jul 4, 2022<\/p>\n\n\n\n<p>This article examines FTB Legal Ruling 2021-01, which addresses situations in which a passthrough entity serves as a holding entity of another passthrough entity. It also compares and contrasts FTB Legal Ruling 2014-01 and FTB Legal Ruling 2018-01.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2020-06-22\" data-type=\"link\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2020-06-22\">6) California FTB Ruling 2018-01: Lipstick on a Piggy Bank and Financial<\/a><\/p>\n\n\n\n<p>State Tax Notes, (Volume 96, number 12), p. 1451 \u00b7 Jun 22, 2020<\/p>\n\n\n\n<p>Analyzing principles of statutory construction in FTB Chief Counsel Ruling 2018-01, pertaining to Regulation section 23183<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2018-11-26\" data-type=\"link\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2018-11-26\">7) Dark Side of the Moon - Analyzing California's Space Regs<\/a><\/p>\n\n\n\n<p>State Tax Notes, (Volume 90, number 9), p. 783 \u00b7 Nov 26, 2018<\/p>\n\n\n\n<p>An analysis of California's recently adopted space transportation regulations under Regulation section 25137-15<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2017-10-16\" data-type=\"link\" data-id=\"https:\/\/www.taxnotes.com\/tax-notes-state\/2017-10-16\">8) California\u2019s Taxation of Sports Teams \u2014 Good Intentions Gone Awry<\/a><\/p>\n\n\n\n<p>State Tax Notes, ( Volume 86, Number 3), p. 247 \u00b7 Oct 16, 2017<\/p>\n\n\n\n<p>An analysis of pro sports teams' California apportionment and allocation formulas for purposes of California Revenue and Taxation Code section 25141 (RTC section 25141).<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1) New York State Final Corporate Tax Regs: A Sorites Paradox for NYC? California FTB Ruling 2018-01 &#8211; Lipstick on a Piggybank and Financial California\u2019s Taxation of Sports Teams \u2014 Good Intentions Gone Awry Dark Side of the Moon \u2014 Analyzing California\u2019s Space Regs FTB Legal Ruling 2019-01 &#8211; Which Came First, the Chicken or [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-80","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages\/80","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/comments?post=80"}],"version-history":[{"count":29,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages\/80\/revisions"}],"predecessor-version":[{"id":191,"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/pages\/80\/revisions\/191"}],"wp:attachment":[{"href":"https:\/\/www.nyccitytax.com\/ny\/wp-json\/wp\/v2\/media?parent=80"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}