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Corporation tax memos - 1983 (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 - 1983 (TSB-M)
NumberTitle
TSB-M-83(30)C 1983 Legislation - Amendments to Articles 32 and 33 of the Tax Law regarding the Federal Accelerated Cost Recovery System (ACRS)
TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S 1983 Legislation - Overlapping Regulations: State and Federal Compliance
TSB-M-83(28)C 1983 Legislation - Foreign Professional Service Corporations (P.C.)
TSB-M-83(27)C 1983 Legislation - Savings Banks and Savings and Loan Associations Taxable under Article 32 of the Tax Law
TSB-M-83(25)C 1983 Legislation - Life of the Statutory Lien for Unpaid Corporate Taxes
TSB-M-83(24)C Deductibility of Interest Expense by Corporate Taxpayers
TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R, (22)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-83(22.8)C Article 13-A - Disallowance of deduction for Federal Tax on Diesel Fuel
TSB-M-83(22.7)C Article 13-A-Exclusion for Aviation Fuel
TSB-M-83(22.6)C Exemption of Military Jet Fuel from Tax Imposed by Article 13-A
TSB-M-83(22.5)C Computation of Petroleum Subject to Tax Under Article 13-A
TSB-M-83(22.4)C Aviation Fuel - Computation of Petroleum Subject to Tax Under Article 13-A
TSB-M-83(22.3)C Vessels - Computation of Petroleum Subject to Tax Under Article  13-A
TSB-M-83(22.2)C Resale Certificates - Article 13-A
TSB-M-83(22.1)C 1984 Legislation - Amendments to Tax on Petroleum Businesses Under Article 13-A of the Tax Law
TSB-M-83(22)C 1983 Legislation - Tax on Petroleum Businesses under Article 13-A of the Tax Law
TSB-M-83(21)C, (3), (13)I, (5)M, (15)S 1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid
TSB-M-83(20)C Valuation of Films Produced by Broadcasters for Television Exhibition in Computing the Property Factor of the Business Allocation Percentage
TSB-M-83(19)C 1983 Legislation - Application of Tax Credits
TSB-M-83(18)C 1983 Legislation - Changes to the 2% Gross Receipts Tax On Certain Oil Companies (Sections 182 and 182-b of the Tax Law)
TSB-M-83(17)C 1983 Legislation - Amendments to Article 9-A Tax Law regarding the Federal Accelerated Cost Recovery System (ACRS)
TSB-M-83(16)C, (18)I 1983 Legislation - Penalty for Substantial Understatements of Tax
TSB-M-83(15)C 1983 Legislation - Allocation of Gross Earnings by Telephone and Telegraph Corporations Subject to Tax Under Section 186-a of the Tax Law - Note: This TSB-M was superseded by TSB-M-85(10)C dated May 16, 1985. Therefore, TSB-M-83(15)C should no longer be relied upon.
TSB-M-83(14)C 1983 Legislation - Amendments to Article 9-A, 32 and 33 Tax Law regarding Safe Harbor Leases
TSB-M-83(13)C 1983 Amendments to Tax Law Chapter 15 Laws of 1983 Article 33 - Insurance Corporations
TSB-M-83(12)C 1983 Amendments to Tax Law Chapter 15 Laws of 1983 Article 32 - Banking Corporations
TSB-M-83(11)C 1983 Legislation - Eligible Business Facility Credit - Articles 9A, 32 and 33
TSB-M-83(10)C 1983 Amendments to Tax Law Chapter 15 - Laws of 1983 Article 9-A and
Article 27
TSB-M-83(9)C Computation of the Alternative Minimum Tax Based on Interest or Dividends Paid or Credited to Depositors or Shareholders by Savings Banks and Savings and Loan Associations Issuing Net Worth Certificates under Title II of the "Garn-St. Germain Depository Institutions Act of 1982"
TSB-M-83(8)C, (1)E, (3), (4)I, (1)M, (1)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-83(7)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge on Insurance Corporations - Article 33
TSB-M-83(6)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge on Banking Corporations - Article 32
TSB-M-83(5)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge - Article 9-A
TSB-M-83(4)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge Report of Gross Income/Gross Operating Income Article 9, Section 186-a
TSB-M-83(3)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge on Water Works, Gas, Electric or Steam Heating, Lighting or Power Corporations - Article 9 Section 186
TSB-M-83(2)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge Transportation and Transmission Corporations - Article 9 Sections 183 & 184
TSB-M-83(1)C 1982 Amendments to the Tax Law

Other information

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