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Income tax memos - 1979 (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 - 1979 (TSB-M)
NumberTitle
TSB-M-79(15.1)I Emergency Energy Assistance Credit - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(15)I dated February 8, 1980.
TSB-M-79(15)I Emergency Energy Assistance Credit - Note: This TSB-M was superseded by TSB-M-79(15.1)I dated September 20, 1995. Therefore, TSB-M-79(15)I should no longer be relied upon.
TSB-M-79(14)I Opinion of Counsel - Taxation of Dividends Paid by Regulated Investment Companies
TSB-M-79(13.1)I Credit Relating to Eligible Business Facilities -  Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(13)I dated February 5, 1980.
TSB-M-79(13)I Credit Relating to Eligible Business Facilities - Note: This TSB-M was superseded by TSB-M-79(13.1)I dated September 20, 1995. Therefore, TSB-M-79(13)I should no longer be relied upon.
TSB-M-79(12)I 1979 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
TSB-M-79(11)I Taxation of Political Campaign Committees
TSB-M-79(10)I Modifications of the Salary Deduction for the Federal Targeted Jobs Credit and Work Incentive Program (WIN) Credit
TSB-M-79(9)I 1979 Legislation - Technical Corrections to Articles 22 and 23 of the New York State Tax Law
TSB-M-79(8)I Stockbrokerage Industry - Unincorporated Business Tax Audit Policy
TSB-M-79(7)I Special Accruals - Change of Residence - Note: This TSB-M was superseded by TSB-M-86(3)I dated August 22, 1986. Therefore, TSB-M-79(7)I should no longer be relied upon.
TSB-M-79(6)I Interest on Federal, State and Municipal Bonds and Obligations - Modifications to Federal Adjusted Gross Income - Note: This TSB-M was superseded by TSB-M-86(8)I dated December 18, 1986, which was superseded by TSB-M-95(4)I dated January 29, 1996. Therefore, TSB-M-79(6)I and TSB-M-86(8)I should no longer be relied upon.
TSB-M-79(5.1)I State Tax Commission Policy Relating to the Timeliness of Petitions Filed After 30-Day Letters - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(5)I dated June 20, 1979.
TSB-M-79(5)I State Tax Commission Policy Relating to the Timeliness of Petitions Filed After 30-Day Letters - Note: This TSB-M was superseded by TSB-M-79(5.1)I dated September 20, 1995. Therefore, TSB-M-79(5)I should no longer be relied upon.
TSB-M-79(4)I Investment Credit - Carryover Provision
TSB-M-79(3.1)I Guidelines for Insurance Companies Establishing PASS Funds - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(3)I dated April 16, 1979.
TSB-M-79(3)I Guidelines for Insurance Companies Establishing Pass Funds - Note: This TSB-M was superseded by TSB-M-79(3.1)I dated August 31, 1995. Therefore, TSB-M-79(3)I should no longer be relied upon.
TSB-M-79(2)I New York City Earnings Tax On Nonresidents - Limited Partners Taxability of Self-Employment Income Which Has Been Excluded From The Definition of Self-Employment Income Under a Federal Provision.
TSB-M-79(1.1)I 1979 Legislation - Parent's and Student's Savings Plan - (PASS) - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(1)I dated March 26, 1979.
TSB-M-79(1)I 1979 Legislation - Parent's and Student's Savings Plan - (PASS) - Note: This TSB-M was superseded by TSB-M-79(1.1)I dated August 31, 1995. Therefore, TSB-M-79(1)I should no longer be relied upon.

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