Income tax advisory opinions - 2012 (TSB-A)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.
|TSB-A-12(6)I||Whether the term, "qualified college tuition expenses," as defined by section 606(t)(2)(C) of the Tax Law, includes tuition payments made on behalf of a dependent student in a six-year pre-pharmacy/pharmacy program.|
|TSB-A-12(5)I||Whether Petitioner's children will be considered minors for purposes of computing the 548-day rule under the Tax Law described below.|
|TSB-A-12(4)I||Whether, for purposes of determining his New York State residency, Petitioner is deemed to be "maintaining a permanent place of abode" in New York solely as a result of his ownership interest in a private, member-owned residential club in New York City.|
|TSB-A-12(3.1)I||Allocation of how time is spent by Petitioner's minor child in New York State should be counted for purposes of determining if Petitioner qualifies for the "548 Day rule" provided for in Tax Law section 605.|
|TSB-A-12(3)I||Allocation of how time is spent by Petitioner's minor child in New York State should be counted for purposes of determining if Petitioner qualifies for the "548 Day rule" provided for in Tax Law section 605.|
|TSB-A-12(2)I||Whether Petitioner's gambling activities would be considered the conduct of a trade or business for New York State income tax purposes.|
|TSB-A-12(1)I||Whether the Petitioner's EZ certification as QEZE, and its eligibility for EZ tax benefits will remain in effect after the proposed change in its corporate structure, and (2) whether a future modification of the Department's position on this issue will operate prospectively.|