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Department of Taxation and Finance

Corporation tax memos - 1985 (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 - 1985 (TSB-M)
TSB-M-85(19)C Disc Export Credit
TSB-M-85(18.1)C Valuation of Real Property - Note: This TSB-M supersedes TSB-M-85(18)C dated November 1, 1985.
TSB-M-85(18)C Valuation of Cooperative Housing - Note: This TSB-M was superseded by TSB-M-85(18.1)C dated December 2, 1993. Therefore, TSB-M-85(18)C should no longer be relied upon.
TSB-M-85(17)C Amendment to License Fee and Organization Tax
TSB-M-85(16)C Chapter 298 of the Laws of 1985
TSB-M-85(15)C 50% of Interest Received on Loans to Finance ESOP Plans Not Deductible for Franchise Tax Purposes
TSB-M-85(14)C Worker Cooperatives
TSB-M-85(13)C 1985 Legislation Affecting Safe Harbor Lease Arrangements
TSB-M-85(12)C 1985 Legislation - Law Changes Pertaining to ACRS Property and New York State Depreciation Modifications
TSB-M-85(11)C Opinion of Counsel - Investment Tax Credit
TSB-M-85(10)C Chapter 29 of the Laws of 1985 - Amendment to Section 186-a. 2-a of the Tax Law regarding the treatment of Telephone and Telegraph Corporations - Note: This TSB-M supersedes TSB-M-83(15)C dated November 15, 1983.
TSB-M-85(9)C Chapter 29 of the Laws of 1985 - Changes to Sections 184 and 184-a of the Tax Law regarding Corporations principally engaged in a telephone or telegraph business
TSB-M-85(8)C Omnibus Tax Equity and Enforcement Act of 1985
TSB-M-85(7)C Chapter 29 of the Laws of 1985 - Tax Rate for Article 13-A to Remain the Same
TSB-M-85(6)C Chapters 802 and 803 - Life Insurance Company Guaranty Corporation Credit
TSB-M-85(5.1)C Amendments to Article 9-A, 13, 32 and 33 of the Tax Law regarding an automatic 6 month extension of time for filing an Annual Report or Return
TSB-M-85(5)C Amendments to Articles 9-A, 32 and 33 Regulations Concerning an Automatic Six-Month Extension of Time for Filing an Annual Report
TSB-M-85(4)C Computation of the Surcharge Retaliatory Tax Credit Chapter 999 of the Laws of 1984 - Article 33
TSB-M-85(3)C, (1)E, (4)I, (1)R, (3)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-85(2)C Extension of Metropolitan Business Tax Surcharge - Articles 9, 9A, 32 and 33 - Retaliatory Tax Credit
TSB-M-85(1)C 1984 Changes to the Tax Law

Other information