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Corporation tax memos - 1978 (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.

Corporation tax memos - 1978 (TSB-M)
NumberTitle
TSB-M-78(24.1)C Consolidated Bank Tax Return - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(24)C dated December 19, 1978.
TSB-M-78(24)C Consolidated Bank Tax Return - Computation of Tax - Note: This TSB-M was superseded by TSB-M-78(24.1)C dated May 1, 1995. Therefore, TSB-M-78(24)C should no longer be relied upon.
TSB-M-78(23.1)C Allocation of Entire Net Income of a Banking Corporation - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(23)C dated October 19, 1978.
TSB-M-78(23)C Allocation of Entire Net Income of a Banking Corporation - Note: This TSB-M was superseded by TSB-M-78(23.1)C dated May 1, 1995. Therefore, TSB-M-78(23)C should no longer be relied upon.
TSB-M-78(22)C Limitation on Tax Liability on Insurance Corporations Taxable under Article 33
TSB-M-78(21.1)C Computation of Alternative Minimum Tax on Banks - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(21)C dated September 12, 1978.
TSB-M-78(21)C Savings Banks and Savings and Loan Associations with reference to the computation of the alternative minimum tax - Note: This TSB-M was superseded by TSB-M-78(21.1)C dated May 1, 1995. Therefore, TSB-M-78(21)C should no longer be relied upon.
TSB-M-78(20.1)C Issuer's Allocation Percentage for Banks - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(20)C dated September 8, 1978.
TSB-M-78(20)C Issuer's Allocation Percentage on Banks - Note: This TSB-M was superseded by TSB-M-78(20.1)C dated May 1, 1995. Therefore, TSB-M-78(20)C should no longer be relied upon.
TSB-M-78(19.1)C Home office Expenses - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(19)C dated September 8, 1978.
TSB-M-78(19)C Allocation of Home Office Expenses for Bank Corporations - Note: This TSB-M was superseded by TSB-M-78(19.1)C dated May 1, 1995. Therefore, TSB-M-78(19)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
TSB-M-78(18.1)C Capital Loss Deduction for Banks - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(18)C dated September 8, 1978.
TSB-M-78(18)C Capital Loss Deduction for Bank Corporations - Note: This TSB-M was superseded by TSB-M-78(18.1)C dated July 24, 1994. Therefore, TSB-M-78(18)C should no longer be relied upon.
TSB-M-78(17.1)C Subpart F Income of a Banking Corporation - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(17)C dated September 7, 1978.
TSB-M-78(17)C Computation of Entire Net Income of Bank Corporation with reference to Dividends from Wholly-Owned Alien Subsidiary - Note: This TSB-M was superseded by TSB-M-78(17.1)C dated May 1, 1995. Therefore, TSB-M-78(17)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
TSB-M-78(16.1)C Dividends from Wholly-Owned Alien Subsidiary - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(16)C dated September 6, 1978.
TSB-M-78(16)C Computation of Entire Net Income of Bank Corporation with reference to Dividends from Wholly-Owned Alien Subsidiary - Note: This TSB-M was superseded by TSB-M-78(16.1)C dated May 1, 1995. Therefore, TSB-M-78(16)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
TSB-M-78(15.1)C Consolidated Bank Returns - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(15)C dated September 5, 1978.
TSB-M-78(15)C Consolidated Bank Returns - Allocation of a General Business Corporation - Note: This TSB-M was superseded by TSB-M-78(15.1)C dated May 1, 1995. Therefore, TSB-M-78(15)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
TSB-M-78(14.1)C Tax Credits - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(14)C dated September 8, 1978.
TSB-M-78(14)C This Technical Service Bureau Memorandum contains information about credits against New York State Franchise Tax under Article 9-A, 32 and 33 - Note: This TSB-M was superseded by TSB-M-78(14.1)C dated May 1, 1995. Therefore, TSB-M-78(14)C should no longer be relied upon.
TSB-M-78(13)C Rev. Exempt Income for Article 13
TSB-M-78(13)C Exempt Income For Article 13
TSB-M-78(12)C Insurance Exchange and Insurance "Free Zone" Legislation
TSB-M-78(11)C International Banking Facilities
TSB-M-78(10)C Exemption of Certain Employees' Benefit Associations
TSB-M-78(9)C Opinion of Counsel - Trusts
TSB-M-78(8)C Delinquent Domestic and Foreign Corporations
TSB-M-78(7)C Opinion of Counsel - Signatures on Reports
TSB-M-78(6.1)C Short-Term Notes - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(6)C dated June 23, 1978.
TSB-M-78(6)C Rev. Short-Term Notes - Note: This TSB-M supersedes TSB-M-78(6)C dated June 23, 1978.
TSB-M-78(5.1)C Market Makers Credit - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(5)C dated May 15, 1978.
TSB-M-78(5)C Market Makers Credit - Note: This TSB-M was superseded by TSB-M-78(5.1)C dated May 1, 1995. Therefore, TSB-M-78(5)C should no longer be relied upon.
TSB-M-78(4)C Governor's Corporation Tax package which pertains to: 1. Omnibus corporations  2. Business allocation percentage  3. Investment tax credit
TSB-M-78(3)C Modification to Entire Net Income for New Federal Jobs Credit
TSB-M-78(2)C Maintenance Fee and Minimum Tax for a Short Period
TSB-M-78(1)C Corporation Tax - Investment Tax Credit

Other information

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