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Corporation tax advisory opinions - 1981 (TSB-A & TSB-H)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

Corporation tax advisory opinions - 1981 (TSB-A & TSB-H)
NumberPetitioner
National Savings Bank of the City of Albany
Noga Holding (USA), Inc.
Kowa Realty (America), Ltd.
Kowa Realty (America), Ltd.
Corroon and Black Corporation
Natwest Holdings, Inc.
Carroll McIntosh Metro Sales, Inc.
Joseph Bucciero Contracting, Inc.
Texas Eastern Cryogenics, Inc.
Wedbush, Noble, Cooke, Inc.
Lone Star Industries, Inc.
Martin Marietta Corporation
Hooker Chemical & Plastics Corp.
Seatrain Shipbuilding Corporation
Southwestern Publishing Company
Kowa Realty (America), Ltd.
Walter A. Woodka, Jr.
Geosource, Inc.
Boundary Gas, Inc.
MC Minerals Corporation and Mitsubishi International Corporation (Modified)
MC Minerals Corporation and Mitsubishi International Corporation
MCF Footwear Corporation and Mitsubishi International Corporation (Modified)
MCF Footwear Corporation and Mitsubishi International Corporation
Buddy L Corporation
Glen Oaks Sales Co., Inc.
Security Mutual Life Insurance Company of New York
Philanthropy Management, Inc.
Cayuga Service Inc.
Golden Pacific National Bank
Chase Manhattan Corporation
Noga Holding (USA), Inc.
Wolverine Energy Company
Clipper Oil Corporation
Victor Hasselblad, Inc.
Paul M. Edgette
United California Bank International
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