Content area
Abstract
The New York Department of Taxation and Finance has issued a corporate and personal income tax memorandum, TSB-M-14(3)C, (5)I, discussing the small business subtraction modification, which was enacted in 2013 and is effective for tax years beginning on or after January 1, 2014.
Details
Title
NEW YORK: Income Tax: Small Business Subtraction Modification Discussed
Author
Anonymous
Pages
22-23
Publication year
2014
Publication date
Jul 30, 2014
ISSN
01621750
Source type
Trade Journal
Language of publication
English
ProQuest document ID
1549547155
Copyright
Copyright CCH Incorporated: Federal and State Tax Jul 30, 2014