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Department of Taxation and Finance

Corporation tax memos - 2019 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

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Corporation tax memos - 2019 (TSB-M)
Number Title
TSB-M-19(2)C, (2)I Attribution of Interest Deductions for Article 9-A Taxpayers with Repatriated Income or IRC § 163(j) Limitations
TSB-M-19(1)C New York State Tax Treatment of Repatriation, Foreign-Derived Intangible Income Deduction, and Global Intangible Low-Taxed Income for Businesses

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