Tax Appeals Tribunal

In 'Bizarro' Position, State Argues Against Combined Reporting

, New York Law Journal


In his Tax Appeals Tribunal column, Joseph Lipari writes: The Division of Taxation typically takes the position that corporate taxpayers should file combined franchise tax returns and argues that separate return filing distorts the amount of income taxable by New York. In two recent cases, however, it was the division that argued that corporate taxpayers should not be permitted to file combined returns and the taxpayers who argued that separate filing would be distortive.

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