Caprio v. N.Y. State Dep't of Taxation & Fin.

Core Citations

RESUELVE RECURSO

• Caprio v. N.Y. State Dep't of Taxation & Fin.

SUPERSEDES

• Caprio v. N.Y. State Dep't of Taxation & Fin.

This document cites

• New York - Roosevelt Raceway, Inc. v. Monaghan
• New York - James Square Assocs. LP v. Mullen
• New York - Burton v. N.Y. State Dep't of Taxation & Fin.
• Federal Cases - Welch v. Henry
• New York - Caprio v. State Dep't of Taxation & Fin.



See all quotations

• New York - Affronti v. Crosson
• New York - Caprio v. N.Y. State Dep't of Taxation & Fin.
• Federal Cases - Roosevelt Raceway, Inc v. Monaghan
• Federal Cases - United States v. Carlton
• US - Reference Stubs - Installment method
• US - Reference Stubs - Nonresident partners and electing shareholders of S corporations
• US - Reference Stubs - Proceedings in vindication of civil rights
• US - Reference Stubs - Resident partners and shareholders of S corporations
• US - Reference Stubs - S corporation defined
• US - Reference Stubs - Certain stock purchases treated as asset acquisitions
• US - Reference Stubs - New York source income of a nonresident individual
• US - Reference Stubs - Pass-thru of items to shareholders
• US - Reference Stubs - Gain or loss to shareholder in corporate liquidations
• US - Reference Stubs - N.Y. Tax Law § 660 Election By Shareholders of S Corporations