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Filtering by: Borough(s) manhattan Calendar Year 2018 Subject(s) Business Subject(s) Finance Subject(s) Taxation

Finance Memorandum

Date Published:

2018-06-29

Description:

This Memorandum addresses the recognition of income that a taxpayer has deferred pursuant to section 409A of the Internal Revenue Code of 1986, as amended (the “IRC”), and explains how the taxpayer should report the income for UBT purposes.

Agency:

Finance, Department of (DOF)

Subject(s):

Business, Finance, and Taxation

Report Type:

Laws / Legislation