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Corporation tax advisory opinions - 1994 (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 - 1994 (TSB-A)
NumberPetitioner
TSB-A-94(18)C Flexovit USA, Inc.
TSB-A-94(17)C Farm Credit Leasing Services Corporation
TSB-A-94(16)C Robert W. Hawxhurst, individually and as surviving spouse and executor of estate of sole sharehold
TSB-A-94(15)C Royal Life Insurance Company of New York
TSB-A-94(14)C Diversified Futures Trust I
TSB-A-94(13)C Richard W. Genetelli
TSB-A-94(12)C S&S Westchester Shipping Co., Ltd. and S&S Westchester Trading Co., Ltd.
TSB-A-94(11)C Bankers Trust New York Corporation
TSB-A-94(10)C Dewey Ballantine
TSB-A-94(9)C McNaughton Affiliates Inc.
TSB-A-94(8)C Robert J. Buckley
TSB-A-94(7)C RCN of New York, Inc.
TSB-A-94(6)C Richard Berman, CPA
TSB-A-94(5)C Friendly Home Parties, Inc.
TSB-A-94(4)C Select Sires, Inc.
TSB-A-94(3)C Robert B. Serikstad, CPA
TSB-A-94(2)C Thomas S. Yang, CPA
TSB-A-94(1)C Jusco (U. S. A.), Inc.

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