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- Title
New York State Eliminates Temporary Stay Exemption to Residency.
- Authors
Rebhun, Brian J.; Karim, Khondkar E.
- Abstract
The article discusses the amendments to the New York State Personal Income Tax Regulations which relate to the definition of permanent place of abode complicating temporary stay assignments. The two bases upon which a taxpayer may be subjected to tax as a resident of New York State and New York City are explained. The types of activities as listed by the Department of Taxation and Finance (DTF) in the Audit Manual are enumerated. Presented as well is an overview of provisions under the New York State Tax Law section 601.
- Subjects
NEW York (State); LEGISLATIVE amendments; INCOME tax policy; PROGRESSIVE taxation; DWELLINGS; GOVERNMENT policy
- Publication
CPA Journal, 2009, Vol 79, Issue 9, p40
- ISSN
0732-8435
- Publication type
Article