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Department of Taxation and Finance

Corporation tax memos - 1986 (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 - 1986 (TSB-M)
TSB-M-86(16)C Extension of Metropolitan Business Tax Surcharge Articles 9, 9-A, 32 and 33
TSB-M-86(15)C Effective Dates of Certificate of Incorporation and Certificate of Merger or Consolidation
TSB-M-86(14)C Registration of Article 13-A Petroleum Businesses
TSB-M-86(13.3)C, (5.3)I Decertification of Economic Development Zone Business
TSB-M-86(13.2)C, (5.2)I, (20.2)S Economic Development Zones - Zone Designation 1988
TSB-M-86(13.1)C, (5.1)I, (20.1)S Economic Development Zones - Zone Designation
TSB-M-86(13)C, (5)I, (20)S Economic Development Zones - Zone Designation
TSB-M-86(12)C Franchise Tax Exemption for Housing Development Fund Companies
TSB-M-86(11)C Omnibus Tax Equity and Enforcement Act of 1985 (1986 Amendments)
TSB-M-86(10)C Computation of the Issuer's Allocation Percentage by Banking Corporations Taxable Under Article 32 of the Tax Law
TSB-M-86(9)C Refundable Special Additional Mortgage Recording Tax Credit
TSB-M-86(8)C Recapture of 18 -Year and 19 -Year Real Property
TSB-M-86(7.1)C Determinations - Obligations of the United States, New York State and Political Subdivisions of New York State
TSB-M-86(7)C Deduction for Interest Income on Obligations of the United States, New York and Political Subdivisions of New York
TSB-M-86(6)C Investment Capital and Income - The Forbes Case
TSB-M-86(5)C Dissolution and Reinstatement of a Corporation Dissolved By Proclamation
TSB-M-86(4)C Allocation of Certain Royalty Receipts by the Motion Picture Industry
TSB-M-86(3)C New York State Treatment of a Section 338 Election
TSB-M-86(2)C, (2)E, (2)I, (1)M, (2)M, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-86(1)C 1985 Changes to the Tax Law

Other information