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Department of Taxation and Finance

Corporation tax memos - 1989 (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 - 1989 (TSB-M)
TSB-M-89(17)C, (10)I 1989 Legislation -  Mergers and Acquisitions
TSB-M-89(16)C Opinion of Counsel Household Movers
TSB-M-89(8)I, (15)C Interest Payment Periods for Underpayments and Overpayments of Tax
TSB-M-89(14)C 50% Dividend Deduction to Conform with Federal Holding Periods
TSB-M-89(13)C 1989 Legislation - New York State Net Operating Losses
TSB-M-89(12)C Definition of Corporation
TSB-M-89(11)C,(5)I Filing Fee for Electing New York S Corporations
TSB-M-89(10)C Taxability of Aviation Corporations under Article 9-A
TSB-M-89(9)C 1989 Legislation -  Telephone and Telegraph Corporations
TSB-M-89(8)C Fixed Dollar Minimum Tax, Annual Maintenance Fee, and Alternative Minimum Tax
TSB-M-89(7)C 1989 Legislation -  Repeal of 85/25 Allocation Elections
TSB-M-89(6)C Rev. 1989 Legislation - 2 1/2% Tax Surcharge on Banking Corporations - Note: This TSB-M supersedes TSB-M-89(6)C dated June 20, 1989.
TSB-M-89(5)C Rev Amendments to Article 33 - Franchise Taxes on Insurance Corporations
TSB-M-89(4)C Order of Application of Tax Credits
TSB-M-89(3)C Columbian Mutual Life Insurance Company Tax Appeals Tribunal Decision
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-89(1)C 1988 Amendments to the Tax Law

Other information