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Tags archive: salt

Home /Tag: salt
January/February 2023

The ABCs of Worker (Mis-)Classification

Recent Developments in New Jersey

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2023 0

Corey L. Rosenthal, JD, and Lance E. Rothenberg, JD, LLM Whether a “worker” is properly characterized and treated as an “employee” or as an “independent…

September/October 2022

ICYMI | Current Developments in the Northeast

By  Corey L. Rosenthal, JD

December 2022 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. As state…

September/October 2022

Current Developments in the Northeast

By  Corey L. Rosenthal, JD

November 2022 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. As state…

Featured

Key Personal Income Tax Decision

New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as ‘Permanent Place of Abode’

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2022 0

In a significant development, a New York appeals court recently held that a taxpayer's vacation home did not, in fact, qualify as a “permanent place…

Featured

The Taxability of Third-Party Food Delivery Services

Understanding Complex Local Rules to Determine the Responsible Party

By  Corey L. Rosenthal, JD, Scott Smith and Latasha Lewis, CMI

July 2022 0

Two years into an unprecedented global pandemic, the impact of coronavirus (COVID-19) is still felt in many industries. The hospitality industry continues to be one…

Featured

Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

December 2020 0

Routine corporate transactions, including mergers, acquisitions, and reorganizations, can carry significant sales and use tax consequences. If transactions, including intercompany transfers, are not properly evaluated…

Web Exclusive

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

The Continuing Fight over the SALT Deduction Cap

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2019 0

Several northeastern states are finally in agreement with regard to the imposition of state and local taxes (SALT). To this end, Connecticut, New Jersey, and…

Featured

The Death Knell for SALT Cap Workarounds?

Treasury’s Final Regulations Uphold the $10,000 Cap

By  Kevin M. Flynn, JD

October 2019 0

The itemized deduction for state and local taxes (SALT) under Internal Revenue Code (IRC) section 164 had long provided relief to taxpayers residing in high…

Featured

Changing the State and Local Tax Nexus Playing Fields

An Update on the Impact of Wayfair

By  Corey L. Rosenthal, JD, Scott Smith and Wendy Galex, JD, LLM

June 2019 0

One of the major state and local tax developments that CPAs have been dealing with is the Supreme Court's decision on June 21, 2018, in South…

Featured

The IRS Shutdown of SALT Deduction Workarounds

A Comparison of States

By  Corey L. Rosenthal, JD and Annie Yang

December 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) included a $10,000 cap on state and local tax (SALT) deductions. That cap has led New…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

November 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

State and Local Tax Resources

By  Susan B. Anders, PhD, CPA/CGMA

November 2018 0

Two major state and local tax (SALT) issues on the minds of tax professionals and taxpayers are the Tax Cuts and Jobs Act's (TCJA) changes…

News & Views

State and Local Tax Roundup

Current Developments in New Jersey and Connecticut

By  Corey L. Rosenthal, JD and Caterina Li

July 2018 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. Below is…

Featured

Congress and the SALT Deduction

Past, Present, and Future

By  Scott Ahroni, Biagio Pilato and Benjamin Silliman

January 2018 0

The Tax Cuts and Jobs Act (P.L. 115-97) (TCJA) represents the most significant overhaul of the tax system in decades. One of the most contested…

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Our Latest Content

  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












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