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Corporation tax memos - 1979 (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 - 1979 (TSB-M)
NumberTitle
TSB-M-79(14)C 1979 Legislation - Regulated Investment Companies
TSB-M-79(13)C 1979 Legislation - Technical Corrections to the Corporation Tax Law pertaining to Article 9-A and Article 27
TSB-M-79(12.1)C Extension of Eligible Business Facility Tax Credit Requirement - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(12)C dated September 18, 1979.
TSB-M-79(12)C 1979 Legislation - Extension of a Eligible Business Facility Tax Credit Requirement - Note: This TSB-M was superseded by TSB-M-79(12.1)C dated May 1, 1995. Therefore, TSB-M-79(12)C should no longer be relied upon.
TSB-M-79(11)C 1979 Legislation - Subsidiary Trust Companies
TSB-M-79(10)C 1979 Legislation - Determination of Direct Premiums for the Additional Franchise Tax on Insurance Corporations
TSB-M-79(9)C Stockbrokerage Industry - Corporation Franchise Tax Audit Policy
TSB-M-79(8.1)C Taxation of Small Food - Buying Cooperative Corporations Notice of Obsolescence - Note: This TSB-M  supersedes TSB-M-79(8)C dated August 28, 1979.
TSB-M-79(8)C 1979 Legislation - Taxation of Small Food-Buying Cooperative Corporations - Note: This TSB-M was superseded by TSB-M-79(8.1)C dated May 1, 1995. Therefore, TSB-M-79(8)C should no longer be relied upon.
TSB-M-79(7)C 1979 Legislation - Domestic Corporations - Change in the Certificate of Incorporation Requirements
TSB-M-79(6.1)C Hotels, Motels and Other Resort Facilities May Qualify for the Eligible Business Facility Credit or the Investment Tax Credit Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(6)C dated July 20, 1979.
TSB-M-79(6)C 1979 Legislation - Hotels, Motels and Other Resort Facilities May Qualify for Eligible Business Facility Tax Credit or Investment Tax Credit - Note: This TSB-M was superseded by TSB-M-79(6.1)C dated May 1, 1995. Therefore, TSB-M-79(6)C should no longer be relied upon.
TSB-M-79(5)C Allocation of Broadcasting Receipts with respect to the Business Allocation Percentage
TSB-M-79(4)C 1978 Legislation - Eligible Business Facility Tax Credit and Investment Tax Credit Changes
TSB-M-79(3)C 1978 Legislation - Additional Mortgage Recording Tax Credit and Interest Rate on Assessments and Refunds
TSB-M-79(2.1)C Credit for NYS Sales Tax paid on Catalysts - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(2)C dated March 15, 1979.
TSB-M-79(2)C 1978 Legislation - Clarifying the Meaning of Catalysts With Respect to Credit for New York State Sales Tax Paid on Catalysts - Note: This TSB-M was superseded by TSB-M-79(2.1)C dated May 1, 1995. Therefore, TSB-M-79(2)C should no longer be relied upon.
TSB-M-79(1.1)C(rev) Banking Corporations - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(1)C, Rev., dated October 19, 1979.
TSB-M-79(1)C(rev) Banking Corporations - Notice of Obsolescence - Note: This TSB-M was superseded by TSB-M-79(1.1)C, Rev. dated May 1, 1995. Therefore, TSB-M-79(1)C should no longer be relied upon.

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