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Corporation tax advisory opinions - 2003 (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 - 2003 (TSB-A)
TSB-A-03(14)C, (43)S Mark H. Levin, CPA & Ken Meissner, Esq.
TSB-A-03(13)C TFS & Sons, Inc.
TSB-A-03(12)C McDermott, Will & Emery
TSB-A-03(11)C Morgan Stanley DW Inc.
TSB-A-03(10)C Morgan Stanley & Co. Incorporated
TSB-A-03(9)C Utica Mutual Insurance Company
TSB-A-03(8)C NBT Bancorp Inc.
TSB-A-03(7)C Consolidated Edison Company of New York, Inc.
TSB-A-03(6)C Handy & Harman
TSB-A-03(5)C KPMG LLP on behalf of XYZ, L.P.
TSB-A-03(4)C Commodore Aviation, Inc.
TSB-A-03(3)C Robert Ganz, CPA
TSB-A-03(2)C WaterChef, Inc.
TSB-A-03(1)C Commonwealth Bank of Australia

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