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Income tax advisory opinions - 2017 (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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Income tax advisory opinions - 2017 (TSB-A)
NumberIssue
TSB-A-17(4)I Petitioner asks whether it qualifies for the subtraction modification under Tax Law § 612(c)(3)(i) for the pension payment received from employment at Battery Park City Parks Conservancy Corporation.  New posting
TSB-A-17(3)I Petitioner asks whether the property specified in the petition is located within a qualifying census tract for the tax credit for rehabilitation of historic properties.
TSB-A-17(2)I Petitioner asks whether for New York State income tax purposes his basis in out-of-state municipal bonds would include the premiums he paid at the bond acquisition.
TSB-A-17(1)I Petitioner asks whether a lump sum distribution from a Federal Thrift Savings Plan account will be exempt for New York State Income Tax.

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