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Corporation tax memos - 1987 (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 - 1987 (TSB-M)
NumberTitle
TSB-M-87(22)C, (22)I Exemption From Taxes Granted to Real Estate Mortgage Investment Conduits (REMICS)
TSB-M-87(21)C Tax on Minimum Taxable Income Base
TSB-M-87(20)C Business Tax Reform and Rate Reduction Act of 1987 Credits
TSB-M-87(19)C Business Tax Reform and Rate Reduction Act of 1987 Article 33 - Franchise Taxes on Insurance Corporations
TSB-M-87(18)C Business Tax Reform and Rate Reduction Act of 1987 Tax Rate and Base Changes
TSB-M-87(17)C Business Tax Reform and Rate Reduction Act of 1987 Article 32 - Franchise Tax on Banking Corporations
TSB-M-87(16)C Overview Business Tax Reform and Rate Reduction Act of 1987
TSB-M-87(15)C Rev Graduated Tax Rate for Small Businesses - Note: This TSB-M supersedes TSB-M-87(15)C dated October 14, 1987.
TSB-M-87(15)C Graduated Tax Rate for Small Businesses - Note: This TSB-M was superseded by TSB-M-87(15)C Rev. dated February 16, 1988. Therefore, TSB-M-87(15)C should no longer be relied upon.
TSB-M-87(14)C Rev Valuation of Property in the Business Allocation Percentage
TSB-M-87(13)C Filing Fee for "S" Corporations
TSB-M-87(12)C Opinion of Counsel Taxation of Nonresident Corporate Limited Partners
TSB-M-87(11)C Article 32 Franchise Tax on Banking Corporations
TSB-M-87(10)C, (7)I Special Additional Mortgage Recording Tax Credit Disallowed on Certain Real Property Located in Erie County
TSB-M-87(9)C Exemption for Title Holding Companies (THC) and Collective Investment Entities (CIE)
TSB-M-87(8)C Business Allocation Percentage Allocation Of Printing Receipt
TSB-M-87(7)C, (6)I Special Additional Mortgage Recording Tax Credit Disallowed on Certain Real Property
TSB-M-87(6)C Discretionary Adjustment To The Investment Allocation Percentage
TSB-M-87(5)C Investment Tax Credit for Computers and Computer-Related Equipment
TSB-M-87(4)C New York State Treatment of an Election Under Section (338)(h)(10) of the Internal Revenue Code
TSB-M-87(3)C New Form for Article 9-A Combined Filers Effective Immediately
TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-87(1)C 1986 Changes to the Tax Law

Other information

Updated: