Tag: statutory interpretation
New York City Taxation of Corporate REMIC Residual Interest Holders by Mireille Zuckerman
I. Introduction In 2007, the New York Division of Tax Appeals ruled in Delta Financial that the starting point for determining New York State corporate entire net income includes Real Estate Mortgage Investment Conduit (REMIC) excess inclusion.[1] The effect of Delta Financial is that even if a corporation has net losses for a taxable year,…
19 Nov 2010
Ending Gender Discrimination in the Workplace by Sarah Chon
Two recent Supreme Court decisions highlight some obstacles still impeding the goal of achieving of full gender equality in the workforce through the judicial system. Title VII of the Civil Rights Act of 1964 prohibits discrimination on the basis of sex in the workplace but in two recent cases, the Supreme Court narrowed the efficacy…
19 Nov 2010