Skip universal navigation
Skip to main content

Department of Taxation and Finance

Income tax advisory opinions - 2018 (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.
 

View advisory opinions from another year:


 
 
Income tax advisory opinions - 2018 (TSB-A)
NumberIssue
TSB-A-18(1)I Petitioner asks whether the site preparation component of the Brownfield Redevelopment Credit applies to their project and when tangible property is considered placed in service under the Brownfield Clean-Up Program.

Other information

 

Updated: