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Income tax advisory opinions - 2015 (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.
 
Income tax advisory opinions - 2015 (TSB-A)
NumberIssue
TSB-A-15(9)I Petitioner requests guidance on two issues involving the Brownfield Redevelopment Tax Credit under Tax Law § 21 
TSB-A-15(8)I Petitioner asks whether he and his wife are residents of Yonkers, as opposed to New York City, for purposes of paying personal income taxes, when the entire physical house in which they reside is located in Yonkers and the front yard is located in the Bronx.
 TSB-A-15(7)I Petitioner asks how to apply the requirement in the historic homeownership rehabilitation tax credit that at least five percent of total expenditures made in a rehabilitation process be attributable to the exterior of the building when the process stretches over multiple tax years.
 TSB-A-15(6)I Whether distributions to Petitioner from the Federal Thrift Savings Plan account will be exempt from New York State income tax.
 TSB-A-15(5)I Whether the gain on the sale by a non-resident of stock in an S Corporation, pursuant to a stock redemption plan, and the interest income on the installment note payments are subject to New York State personal income tax.
 TSB-A-15(3)C, (4)I Petitioner, a telecommunication carrier, asks whether it would be protected from liability for the excise tax imposed by Tax Law § 186-e by its acceptance of a resale certificate from a foreign carrier that lacks the purchaser’s vendor identification number.
TSB-A-15(3)I Petitioner asks about the personal income tax consequences of a rollover in a direct trustee-to-trustee transfer from Petitioner's Internal Revenue Code §§ 401(a) and 403(b) tax-deferred annuities with the State University of New York Optional Retirement Plans to an IRA.
TSB-A-15(2)I Whether Petitioner, for purposes of determining New York taxable income, may subtract from federal gross income post-tax contributions made to a Keogh Plan and subsequently rolled over to an Individual Retirement Account from which Petitioner is now receiving required minimum distributions.
TSB-A-15(1)I Whether Petitioner's pension from the International Bank for Reconstruction and Development ("World Bank") is subject to New York personal income taxation.

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