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Tag: Stephen A. Josey

An Inconvenient Truth About Remote Work

By Stephen A. Josey CPA Journal May/June 2023 The “convenience of the employer” rule for sourcing income to a particular state is anything but convenient for tri-state taxpayers. Most states that levy an income tax look to where an employee’s work is performed in determining whether their income is taxable

Stephen A. Josey Participates In A Panel Entitled “Diversity in the Tax Bar” For The Law Firm Anti-Racism Alliance’s Tax System Working Group Discussion Series

On September 30, 2022, Stephen A. Josey participates in a panel entitled “Tax System Working Group Discussion Series: Diversity in the Tax Bar” for the Law Firm Anti-Racism Alliance. Description: The LFAA Tax System Working Group, in conjunction with the American College of Tax Counsel, the American Tax Policy Institute, and

Tips On Qualified Small Business Stock Exclusions

By Stephen Josey Law360 Tax Authority July 27, 2022 On May 27, the Internal Revenue Service provided much-needed guidance to taxpayers and tax professionals regarding the scope of the qualified trades or businesses requirement for claiming the qualified small business stock, or QSBS, exclusion. As background, to qualify for the