This course covers the formation, operation and taxation of tax-exempt organizations. This course discusses the limits the U.S. Constitution places on states' rights to taxation, as interpreted by the Federal Courts. Topics include nexus, constitutionally acceptable income allocation methods and strategies for avoiding unnecessary taxation by nondomiciliary states. . Tax planning opportunities are stressed. Individual income taxation and the interaction between the state and federal systems also are discussed.
Special attention is paid to tax systems used in New York, New Jersey and Connecticut. .
Special attention is paid to tax systems used in New York, New Jersey and Connecticut. . The topics covered in this course are determined by current developments in the state and local tax area, including new strategies for minimizing these taxes. A separate model covers resources and techniques used for state tax research. 3 MS in Taxation Web Pages set up and maintained by Professor Ron West.