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Tax Lawyer, Vol. 60, No. 4 OPTIONS FOR ALLOCATING STOCK OPTION INCOME 991OPTIONS FOR ALLOCATING STOCK OPTION INCOME: NEW YORK’S NEW ALLOCATION RULES AND THEIR EFFECT ON TAXPAYERS, MULTISTATE EMPLOYERS, AND OTHER STATESDebra Silverman Herman*I. BACKGROUND Determining the allocation of income from stock options for nonresidents is inherently challenging, given the difficulty in determining when the income accrrue relative to the period that the nonresident performed services in the state. Recent...