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.
| Number | Title |
|---|---|
| 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| TSB-M-87(15)C | Graduated Tax Rate for Small Businesses - Note: This TSB-M was superseded by TSB-M-87(15)C Rev.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:
