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

Core Citations

APPEAL RESOLVED in

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

REEMPLAZADA POR in

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

This document cites

• New York - James Square Assocs. LP v. Mullen
• New York - Matter of Moran Towing Corporation v. Urbach
• Alabama - Prince v. State Dep't of Revenue.
• Federal Cases - United States v. Carlton
• US - Reference Stubs - Installment method



See all quotations

• US - Reference Stubs - Imposition of tax
• US - Reference Stubs - Nonresident partners and electing shareholders of S corporations
• US - Reference Stubs - Certain stock purchases treated as asset acquisitions
• US - Reference Stubs - Gain or loss on disposition of installment obligations
• US - Reference Stubs - Limitations on assessment
• US - Reference Stubs - New York source income of a nonresident individual
• US - Reference Stubs - Gain or loss to shareholder in corporate liquidations
• US - Reference Stubs - N.Y. Tax Law § 605 General Provisions and Definitions
• US - Reference Stubs - N.Y. Tax Law § 660 Election By Shareholders of S Corporations