Skip universal navigation
Skip to main content

Department of Taxation and Finance

Corporation tax memos - 1988 (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 - 1988 (TSB-M)
TSB-M-88(9)C Allocation of Receipts from services provided to a Regulated Investment Company (Mutual Fund) and Similar Investment Companies
TSB-M-88(8)C Filing requirements of foreign omnibus and taxicab corporations making infrequent trips into New York State
TSB-M-88(7)C 1988 Legislation Taxation of Cooperative Marketing Corporations
TSB-M-88(6)C Limitation of Eligible Business Facility Credit Articles 9-A, 32 and 33
TSB-M-88(5)C Direct and Indirect Attribution of Deductions Article 9-A
TSB-M-88(4)C Risk Retention Groups - Article 33
TSB-M-88(3)C, (3)I Election of Taxable Year for Certain Partnerships, S Corporations and Personal Service Corporations

Other information