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New York tribunal determines Article 9-A taxpayers unitary and allowed to file franchise tax return on combined basis

The New York State Tax Appeals Tribunal determined on May 19 that certain members of a taxpayer group were permitted to file Article 9-A corporate franchise returns on a combined basis, in part because they met the unitary business requirement. The decision is precedential, and the New York Division of Taxation is statutorily precluded from the right to appeal.

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