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Corporation tax memos - 1982 (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 - 1982 (TSB-M)
NumberTitle
TSB-M-82(28)C Section 182-a of Article 9 (3/4 of 1% Tax on Oil Companies) Definition of An Oil Company-Policy Clarifications
TSB-M-82(27)C Applications for Three Month Extensions and Additional Extensions - Articles 9, 9A, 13, 32 and 33
TSB-M-82(26)C Disclosure of Names of Corporations Subject To Tax under Article 9, Section 182a.
TSB-M-82(25)C Computer Prepared Corporation Tax Reports
TSB-M-82(24)C 1982 Legislation - Reporting changes in retaliatory tax credits for Insurance Companies
TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-82(22)C Opinion of Counsel - Deductibility of Federal Windfall Profits Tax Under
Article 9-A
TSB-M-82(21)C 1982 Legislation - Reporting Changes in Federal Taxable Income
TSB-M-82(20)C Classification of Capital and Income from Regulated Investment Companies (Money Market Funds and Mutual Funds)
TSB-M-82(19)C Tax on Subsidiary or Investment Capital
TSB-M-82(18)C 1982 Legislation - Amendments to the Research and Development Tax Credit
TSB-M-82(17)C 1982 Legislation - Amendments to the Investment Tax Credit
TSB-M-82(16)C 1982 Legislation - Uncoupling the Effects of the Federal Accelerated Cost Recovery System (ACRS) from the Computation of New York State Taxable Income
TSB-M-82(15)C 1982 Legislation - Safe Harbor Leases
TSB-M-82(14)C Disclosure of Names of Corporations Subject To Tax under Article 9, Section 182.
TSB-M-82(13)C 1981 Legislation - Franchise Tax on Transportation and Transmission Corporations Subject to Tax under Sections 183 and 184 of the Tax Law
TSB-M-82(12)C 1981 Legislation - Section 184 of the Tax Law
Allocation of Gross Earnings from Transportation Services by Corporations Principally Engaged in Aviation
TSB-M-82(11)C 1981 Legislation -  Section 184 of the Tax Law Allocation of Gross Earnings from Transportation and Transmission Services of Pipeline Corporations
TSB-M-82(10)C Chapter 484 of the Laws of 1981
TSB-M-82(9)C 1981 Legislation - Section 184 of the Tax Law - Allocation of Gross Earnings from Transportation Services of Corporations Principally Engaged in Trucking
TSB-M-82(8)C Tax on Dividends for Section 186 of Article 9
TSB-M-82(7)C 1981 Legislation - Change in the Tax Rates for Savings Banks and Savings and Loan Associations
TSB-M-82(6)C 1981 Legislation - Allocation of Gross Earnings by Telephone and Telegraph Corporations Subject to Tax Under Section 184 of the Tax Law
TSB-M-82(5)C, (5)S Department of Taxation and Finance Policy - Safe Harbor Lease Transactions
TSB-M-82(4)C 1981 Legislation - Net Capital Loss Carryback
TSB-M-82(3)C New Audit Policy - Business Allocation Percentage - Construction in Progress
TSB-M-82(2)C 1981 Legislation - Changes to Section 182 of the Tax Law (2% Tax on Certain Oil Companies)
TSB-M-82(1)C 1981 Amendments to the Tax Law

Other information

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