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"ocn465205738"
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Bibliographic Information
Title
Reported effects of the captive REIT & RIC legislative amendments [electronic resource]
Author
New York (State). Office of Tax Policy Analysis.
Publisher:
New York State Dept. of Taxation and Finance, Office of Tax Policy Analysis,
Pub date:
[2009]
Pages:
1 v. (various pagings) :
Item info:
2 copies available at New York State Library.
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New York State Library
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INTERNET ACCESS
1
E-TEXT
ONLINE (nocirc)
TAX 605-4 REPEC 209-4159
1
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D-NYS-DOC (nocirc)
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Control number:
ocn465205738
Local control number:
(OCoLC)465205738
Gov. Doc. Call #:
TAX 605-4 REPEC 209-4159
Corporate author:
New York (State). Office of Tax Policy Analysis.
Title:
Reported effects of the captive REIT & RIC legislative amendments [electronic resource] / New York State Department of Taxation and Finance, Office of Tax Policy Analysis
Variant title:
REIT and RIC legislative amendments
Imprint:
Albany, N.Y. : New York State Dept. of Taxation and Finance, Office of Tax Policy Analysis, [2009]
Physical description:
1 v. (various pagings) : digital, PDF file.
Note:
Title from cover.
Note:
"October 2009."
Note:
"Part F of Chapter 60 of the Laws of 2007 made certain changes to the New York State tax treatment of real estate investments trusts (REITs) and regulated investment companies (RICs). Part FF-1 of Chapter 57 of the Laws of 2008 made additional amendments to the tax treatment of these entities. The intent of the 2007 and 2008 legislative amendments was to eliminate provisions in the Tax Law that allowed taxpayers to use these entities for the purposes of sheltering income from taxation. This ability had been closed to taxpayers on the federal level, but not for New York"--P. 1.
Note:
Title from t.p. of source document (viewed October 30, 2009).
Contents:
Introduction -- Legislative history regardint the tax treatment of REITs and RICs -- The captive REIT & RIC reporting process -- Data considerations -- Analysis of data from reporting taxpayers -- Appendices.
Local note:
Checklist: November 2009.
Held by:
NYSL
Subject:
Real estate investment trusts--Taxation--Law and legislation--New York (State)
Subject:
Taxation--Law and legislation--New York (State)
Electronic access:
http://purl.nysed.gov/nysl/465205738
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