Tag Archives: 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 … Continue reading

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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 … Continue reading

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