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.
|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|