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Corporation tax advisory opinions - 2001 (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 - 2001 (TSB-A)
TSB-A-01(19)C The Tokai Bank, Limited
TSB-A-01(18)C Sumitomo Trust & Banking Co. (USA)
TSB-A-01(17)C Deloitte & Touche LLP
TSB-A-01(16)C Arthur Andersen LLP
TSB-A-01(15)C Deloitte & Touche LLP
TSB-A-01(3)S, (14)C Ernst & Young LLP
TSB-A-01(12)C McDermott, Will & Emery
TSB-A-01(11)C Snet Mobile, Inc.
TSB-A-01(10)C California Celcom Communications Corporation
TSB-A-01(9)C Cellular Mobile Corporation
TSB-A-01(8)C Celcom Communications Corporation of Buffalo
TSB-A-01(7)C Celcom Communications Corporation of Albany II
TSB-A-01(6)C Celcom Communications Corporation of Albany
TSB-A-01(5)C New York Holdings, Inc.
TSB-A-01(4)C United Cellular Network, Inc.
TSB-A-01(3)C Celcom Communications Corporation of Rochester
TSB-A-01(2)C Pegasus Cellular Telephone Company
TSB-A-01(1)C Sutherland Asbill & Brennan LLP

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