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Corporation tax memos - 1997 (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 - 1997 (TSB-M)
NumberTitle
TSB-M-97(10)C, (5)I, (9)M, (3)R,(13)S Taxpayer Bill of Rights Act of 1997
TSB-M-97(9)C Summary TSB-M - Corporation Tax Legislative Changes Affecting the 1997 Tax Year
TSB-M-97(8)C Railroad and Trucking Corporations Subject to Tax under Article 9, 9-A or 32 of the Tax Law
TSB-M-97(7)C, (2)I, (7)M, (2)R ,(10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
TSB-M-97(6)C Important Notice: Attention Shareholders of S Corps
TSB-M-97(5)C, (1)I A Credit For Rehabilitation Of Historic Barns
TSB-M-97(4)C Combined Filing for New York "S" Corporations
TSB-M-97(3)C Important Notice: Changes to Form CT-189 for Gas Customers using Direct Pay Permits
TSB-M-97(2)C, (2)S Lower Manhattan Electricity Rebates
TSB-M-97(1.1)C, (1.1)S Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M supersedes TSB-M-97(1)C dated January 24, 1997.
TSB-M-97(1)C, (1)S Important Notice: Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M was superseded by TSB-M-97(1.1)C dated November 15, 1999. Therefore, TSB-M-97(1)C should no longer be relied upon.

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