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Corporation tax advisory opinions - 1991 (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 - 1991 (TSB-A)
NumberPetitioner
TSB-A-91(25)C Anchin, Block & Anchin
TSB-A-91(24)C Pressure Vessel Service, Inc.
TSB-A-91(23)C Chesin and Company
TSB-A-91(22)C Judsu Realty Corp.
TSB-A-91(21)C Blenheim Franchise Shows, Inc.
TSB-A-91(20)C Himont USA, Inc.
TSB-A-91(19)C The American Crane Corporation
TSB-A-91(18)C Anonymous c/o Robert L. Kohl, Esq.
TSB-A-91(17)C ATC Long Distance
TSB-A-91(49)S, (16)C, (8)I, (7)R, (1)M Marine Midland Bank, N.A.
TSB-A-91(15)C, (7)I David Duchini
TSB-A-91(14)C, (5)I Martin Galuskin
TSB-A-91(13)C Bayside Mews Condominium
TSB-A-91(12)C Highmount Medical Building, Inc.
TSB-A-91(11)C Mark S. Klein
TSB-A-91(10)C The Homestead Savings (FA)
TSB-A-91(9)C Lake Shore Hills Homeowners Association
TSB-A-91(8)C ROP Color, Inc.
TSB-A-91(7)C 20th Century Realty Company
TSB-A-91(6)C Chase Manhattan Bank, N.A.
TSB-A-91(5)C PEC Fort Drum, Inc.
TSB-A-91(4)C J.P. Morgan & Co. Incorporated
TSB-A-91(3)C Morrison & Foerster
TSB-A-91(2)C Quantum Resources Corporation
TSB-A-91(7)S, (1)I, (1)C Mitchell Sorkin

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