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Partnerships › Tax Tribunal › Tax Liability

Pillsbury - SeeSalt Blog

New York State Tax Appeals Tribunal Rejects Sourcing of Partnership Income to that Partnership’s Operating Location

Pillsbury - SeeSalt Blog on

The New York State Tax Appeals Tribunal (Tribunal) held that a taxpayer’s distributive share income from a partnership was intangible income properly sourced to the taxpayer’s residence and not to the location of the...more

Cadwalader, Wickersham & Taft LLP

Mixed Membership Partnerships: A Salient Reminder

Cadwalader, Wickersham & Taft LLP on

Two differently constituted First-tier tribunals (FTTs) recently decided that amounts allocated to a corporate member of a limited liability partnership (LLP) were individually subject to income tax under the “miscellaneous...more

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