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Corporation tax advisory opinions - 1986 (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 - 1986 (TSB-A)
NumberPetitioner
TSB-A-86(23.1)C Bank Negara Malaysia
TSB-A-86(23)C Bank Negara Malaysia
TSB-A-86(22)C, (49)S Consolidated Edison Company of New York, Inc.
TSB-A-86(21)C Landauer Associates, Inc.
TSB-A-86(20)C ITC Entertainment, Inc.
TSB-A-86(19)C Enzo Biochem, Inc.
TSB-A-86(18)C 246 W. 38th St. Tenants Corp.
TSB-A-86(17)C Sears Oil Co., Inc.
TSB-A-86(16)C Eppler, Guerin & Turner, Inc.
TSB-A-86(15)C George & Elizabeth F. Frankel Foundation, Inc.
TSB-A-86(14)C Mitsui & Co. (USA), Inc.
TSB-A-86(13)C Hudson Armored Car & Courier Service, Inc.
TSB-A-86(12)C Bausch & Lomb Incorporated
TSB-A-86(11)C Larsen Leasing, Ltd.
TSB-A-86(10)C Skaneateles Savings Bank
TSB-A-86(9)C North Side Savings Bank
TSB-A-86(8)C, (5)I The Rochester Community Savings Bank
TSB-A-86(7)C Service Employees Local 200 Building Corp.
TSB-A-86(6)C Garen & Company
TSB-A-86(5.1)C Banco Popular de Puerto Rico
TSB-A-86(5)C Banco Popular de Puerto Rico
TSB-A-86(4)C Heritage Hills Society, Ltd.
TSB-A-86(3)C Home and City Savings Bank
TSB-A-86(2)C Richard W. Genetelli
TSB-A-86(1)C 1049 Management Corporation
Updated: