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Corporation tax advisory opinions - 1996 (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 - 1996 (TSB-A)
NumberPetitioner
TSB-A-96(29)C First Alexander Hamilton Life Insurance Co.
TSB-A-96(85)S, (28)C Cullen and Dykman
TSB-A-96(27)C Morrison & Foerster LLP
TSB-A-96(26)C Barclays Business Credit, Inc.
TSB-A-96(25)C Deloitte & Touche LLP
TSB-A-96(24)C Renaissance Condominium
TSB-A-96(23)C Gold Service Movers, Inc.
TSB-A-96(22)C Stulmaker, Kohn & Richardson, LLP
TSB-A-96(21)C KPMG Peat Marwick LLP
TSB-A-96(20)C Dime Savings Bank of New York, FSB
TSB-A-96(19)C McDermott, Will & Emery
TSB-A-96(18)C Donaldson, Lufkin & Jenrette, Inc.
TSB-A-96(17)C Ernst & Young LLP
TSB-A-96(38)S, (16)C Consolidated Edison Company of New York, Inc.
TSB-A-96(15)C Mactras (Bermuda) Ltd.
TSB-A-96(14)C Upper Willow Properties Corporation
TSB-A-96(13)C, (29)S Christopher L. Doyle, Esq.
TSB-A-96(12)C Bruce Nadell
TSB-A-96(11)C FGIC CMRC Corp.
TSB-A-96(10)C Avoca Natural Gas Storage
TSB-A-96(9)C Hurry Wagon, Inc.
TSB-A-96(8)C Iroquois Energy Brokers, LLC
TSB-A-96(7)C Apple Bank for Savings
TSB-A-96(6)C EMI Communication Corp.
TSB-A-96(5)C Country Bank
TSB-A-96(4)C Travelers Group Inc.
TSB-A-96(3)C Smith Barney Holdings Inc.
TSB-A-96(2)C Buffalo Paperboard Corporation
TSB-A-96(1)C Clean At Tri-Diamond Stores, Ltd.

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