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Income tax memos - 1978 (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.

Income tax memos - 1978 (TSB-M)
NumberTitle
TSB-M-78(24)I 1978 Legislation - Clarifying the Meaning of Catalysts With Respect to Credit for New York State Sales Tax Paid on Catalysts
TSB-M-78(23)I 1978 Legislation - Definition of Resident
TSB-M-78(22)I 1978 Legislation - New York City Tax Rates Continue At Current Increased Rates for Residents and Nonresidents
TSB-M-78(21)I Opinion of Counsel - Proper Amount Allowable as a Resident Credit Under New York State Law
TSB-M-78(20)I Modifications for Personal Income Tax and Minimum Income Tax Purposes in Respect to Capital Gain Due to Changes Contained in the Federal Revenue Act of 1978.
TSB-M-78(19.1)I Multi-Line Salesmen - Unincorporated Business Tax - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(19)I dated November 27, 1978.
TSB-M-78(19)I Multi-Line Salesmen - Unincorporated Business Tax  - Note: This TSB-M was superseded by TSB-M-78(19.1)I dated May 9, 1996. Therefore, TSB-M-78(19)I should no longer be relied upon.
TSB-M-78(18)I Opinion of Attorney General - Taxability of the Members of the Seneca Nation of Indians Who Reside and Work in the City of Salamanca, New York
TSB-M-78(17)I 1978 Legislation - Separate Tax on Lump Sum Distributions
TSB-M-78(16)I Renters Interest In and Personal Liability for Real Property Tax
TSB-M-78(15)I 1978 Legislation - Modification for 10% of Long-term Capital Gains of Estates and Trusts
TSB-M-78(14.1)I Maximum Tax - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(14)I, Rev. dated June 22, 1980.
TSB-M-78(14)I, Rev. Maximum Tax - Note: This TSB-M was superseded by TSB-M-78(14.1)I dated May 9, 1996. Therefore, TSB-M-78(14)I, Rev. should no longer be relied upon.
TSB-M-78(13)I Secrecy Provisions Regarding Cooperation With the Department of Social Services and Department of Labor
TSB-M-78(12)I 1978 Legislation - Modification of the Salary Deduction for the Federal New Jobs Credit
TSB-M-78(11)I 1978 Legislation - Exemption
TSB-M-78(10)I 1978 Legislation - Standard Deduction
TSB-M-78(9)I 1978 Legislation - Tax Rates
TSB-M-78(8)I 1978 Legislation - Minimum Income Tax
TSB-M-78(7)I 1978 Legislation - Repeal of Modification for Allocable Expenses
TSB-M-78(6)I 1978 Legislation - Household Credit
TSB-M-78(5.1)I 1978 Legislation - Real Property Tax Circuit Breaker Credit - Notice of Obsolescence
TSB-M-78(5)I, Rev. 1978 Legislation - Real Property Tax Circuit Breaker Credit - Note: The information contained in this TSB-M is only valid for tax years 1978 - 1980.
TSB-M-78(4.1)I 1978 Legislation - Parent's and Student's Savings Plan and Tuition Expenses - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(4)I dated June 2, 1978.
TSB-M-78(4)I 1978 Legislation - Parent's and Student's Savings Plan and Tuition Expenses - Note: This TSB-M was superseded by TSB-M-78(4.1)I dated June 19, 1995. Therefore, TSB-M-78(4)I should no longer be relied upon.
TSB-M-78(3.1)I 1978 Legislation - Stock Transfer Tax Credit -  Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(3)I, Rev. dated September 26, 1978.
TSB-M-78(3)I, Rev. 1978 Legislation - Stock Transfer Tax Credit - Note: This TSB-M was superseded by TSB-M-78(3.1)I dated June 19, 1995. Therefore, TSB-M-78(3)I, Rev. should no longer be relied upon.
TSB-M-78(2)I Opinion of Special Counsel - Withholding of New York State Tax on Pensions & Annuities
TSB-M-78(1)I 1978 Legislation - Investment Credit - Phase Out of Unincorporated Business Tax

Other information

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