Income tax advisory opinions - 2014 (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.
|TSB-A-14(2)I||Whether wages Petitioner receives as a Foreign Service member assigned by the United States Department of State to the United States Mission to the United Nations (USUN) in New York City is New York source income.|
Whether Petitioner is eligible for the historic homeownership rehabilitation credit for a home in which his mother has a life estate and he has a remainder interest.