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Corporation tax advisory opinions - 2016 (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.
 

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Corporation tax advisory opinions - 2016 (TSB-A)
NumberIssue
TSB-A-16(7)C Petitioner asks under which circumstances its New York Office would be considered a "branch" under Tax Law §1454(a)(5)(B) such that Petitioner would be required to include deposits from this New York Office in its deposits factor.
TSB-A-16(6)C Petitioner asks whether, in acting as the broker in the sales of two pieces of real property located in the state of New York, for which it received two commissions, it is subject to tax under Article 9-a of the Tax Law.  
TSB-A-16(5)C Petitioner asks whether their franchise tax should be computed under Tax Law § 1502 or § 1502-a. They also ask whether their franchise tax liability is affected by the limitation in Tax Law § 1505(a)(1).
TSB-A-16(4)C Petitioner asks whether their franchise tax should be computed under Tax Law § 1502 or § 1502-a. They also ask whether their franchise tax liability is affected by the limitation in Tax Law § 1505(a)(1).
TSB-A-16(3)C Petitioner asks whether its activities in New Jersey in 2008 and 2009 constituted as "doing business" in that state such that it was doing business both within and without New York State, and therefore entitled to allocate its income for purposes of Article 32 of the Tax Law.
TSB-A-16(2)C, (15)S Petitioner asks whether any taxes apply to the purchase of minutes of airtime, texts, and megabytes of Internet access through its kiosks.
TSB-A-16(1)C Petitioner asks whether it may aggregate the activities and employees of two majority owned partnerships for purposes of satisfying the principally used and employment tests of the New York State Investment Tax Credit. 
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