This comprehensive guide to New York State taxation law provides a detailed overview of the rules governing corporate and personal income tax. Drawing on a range of primary and secondary sources, the book offers a clear and concise analysis of the relevant legislation and case law, as well as practical advice on compliance and planning. Whether you are a tax professional or simply a resident of New York, this book is an essential resource for understanding the state's complex tax system. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.