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Corporation tax advisory opinions - 1983 (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
 
Corporation tax advisory opinions - 1983 (TSB-A)
NumberPetitioner
TSB-A-83(16)C Ampal American Israel Corporation
TSB-A-83(15)C Dean Witter Reynolds, Inc.
TSB-A-83(14)C Esselte Pendaflex Corporation
TSB-A-83(13)C General Discount Corporation and CBT Leasing Corporation
TSB-A-83(12)C Heraeus-Volkert, Inc.
TSB-A-83(11)C KB Business Credit, Inc.
TSB-A-83(10)C MC Minerals Corporation and Mitsubishi International Corporation
TSB-A-83(9)C Aluminum Company of Canada, Ltd.
TSB-A-83(8)C Chase Manhattan Bank, N.A.
TSB-A-83(7)C CIT Financial Corporation and Combined Subsidiaries
TSB-A-83(6)C Seimax Gas Corp.
TSB-A-83(5)C Kredietbank, N.V.
TSB-A-83(4)C Syracuse Colour Graphics, Ltd.
TSB-A-83(3)C C.I.T. Financial Corporation and Combined Subsidiaries
TSB-A-83(2)C El Greco Leather Products Co. Inc.
TSB-A-83(1)C C.I.T. Financial Corporation and Combined Subsidiaries
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