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NY Tax Talk: Calculating tiered partnership income

By Elizabeth Cha, Diane Beleckas & Madison Ball on April 9, 2026
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Questions around federal conformity and the scope of administrative agency deference continue to shape New York City tax disputes.

In this installment of NY Tax Talk, a quarterly column in Law360 focused on recent developments in New York tax law, Eversheds Sutherland attorneys Liz Cha, Diane Beleckas, and Madison Ball analyze a recent determination of the New York City Tax Appeals Tribunal addressing the proper method for computing New York City unincorporated business tax for tiered partnerships, and its broader implications for federal conformity and administrative agency deference in New York City tax matters.

Read the full article here.

Photo of Elizabeth Cha Elizabeth Cha
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Photo of Diane Beleckas Diane Beleckas
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Photo of Madison Ball Madison Ball
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  • Posted in:
    Tax
  • Blog:
    SALT Shaker
  • Organization:
    Eversheds Sutherland LLP
  • Article: View Original Source

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