Corporation tax memos - 1989 (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-89(17)C, (10)I | 1989 Legislation - Mergers and Acquisitions |
| TSB-M-89(16)C | Opinion of Counsel Household Movers |
| TSB-M-89(8)I, (15)C | Interest Payment Periods for Underpayments and Overpayments of Tax |
| TSB-M-89(14)C | 50% Dividend Deduction to Conform with Federal Holding Periods |
| TSB-M-89(13)C | 1989 Legislation - New York State Net Operating Losses |
| TSB-M-89(12)C | Definition of Corporation |
| TSB-M-89(11)C,(5)I | Filing Fee for Electing New York S Corporations |
| TSB-M-89(10)C | Taxability of Aviation Corporations under Article 9-A |
| TSB-M-89(9)C | 1989 Legislation - Telephone and Telegraph Corporations |
| TSB-M-89(8)C | Fixed Dollar Minimum Tax, Annual Maintenance Fee, and Alternative Minimum Tax |
| TSB-M-89(7)C | 1989 Legislation - Repeal of 85/25 Allocation Elections |
| TSB-M-89(6)C Rev. | 1989 Legislation - 2 1/2% Tax Surcharge on Banking Corporations - Note: This TSB-M supersedes TSB-M-89(6)C dated June 20, 1989. |
| TSB-M-89(5)C Rev | Amendments to Article 33 - Franchise Taxes on Insurance Corporations |
| TSB-M-89(4)C | Order of Application of Tax Credits |
| TSB-M-89(3)C | Columbian Mutual Life Insurance Company Tax Appeals Tribunal Decision |
| TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989 |
| TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S | Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(1)C | 1988 Amendments to the Tax Law |
Other information
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