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Expert Analysis

NY Tax Talk: Calculating Tiered Partnership Income

By Elizabeth Cha, Diane Beleckas and Madison Ball ( April 8, 2026, 5:58 PM EDT) -- This article is part of a quarterly column that examines recent developments in New York tax law. In this installment, we focus on a recently released determination of the New York City Tax Appeals Tribunal on the proper method for computing New York City unincorporated business tax, and its relation to issues of federal conformity and agency deference....

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