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Corporation tax memos - 2009 (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 - 2009 (TSB-M)
NumberTitle
TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S Penalty and Interest Discount Program (PAID)
TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S Tax Preparer Registration Program
TSB-M-09(10)C Summary of Budget Bill Corporation Tax Changes Enacted in 2009
TSB-M-09(9)C Tax Treatment of Overcapitalized Captive Insurance Companies
TSB-M-09(8)C Public Safety Communications Surcharge
TSB-M-09(7)C For-Profit Health Maintenance Organizations Are Now Subject to the Franchise Tax on Insurance Corporations under Article 33
TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information
TSB-M-09(5)C, (4)I Legislative Changes to the Empire Zones Program
TSB-M-09(4)C Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2008
TSB-M-09(3)C, (1)I Amendments to the Investment Tax Credit for the Financial Services Industry and the Empire Zone Investment Tax Credit for the Financial Services Industry
TSB-M-09(2)C Resale Certificates for Certain Telecommunications Purchases
TSB-M-09(1)C Tax Treatment of Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs)

Other information

Updated: