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Corporation tax memos - 1990 (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 - 1990 (TSB-M)
NumberTitle
TSB-M-90(15)C Extension of Metropolitan Business Tax Surcharge Articles 9, 9A, 32 and 33
TSB-M-90(14)C Question as to Whether Bonds of Particular New State Public Authorities or the Interest on Such Bonds is Exempt From New State Corporate Franchise Taxation
TSB-M-90(13)C Computation of Minimum Taxable Income  Base and Minimum  Tax Credit
TSB-M-90(12)C, (7)M 1990 Legislation - Article 13-A Tax on Petroleum Businesses
TSB-M-90(11)C, (7)I 1990 Legislation - Franchise Tax on New York S Corporations
TSB-M-90(10)C Reporting Changes in Federal Taxable Income
TSB-M-90(9)C 1990 Legislation - Direct Writings Tax
TSB-M-90(8)C 1990 Legislation - 15% and 10% Tax Surcharge on Banking Corporations
TSB-M-90(7)C Amendments to Tax Surcharge Article 33
TSB-M-90(6)C 1990 Legislation - Tax Surcharge on Article 9 Corporations
TSB-M-90(5)C 1990 Legislation - Tax Surcharge on Article 9A and 13  Corporations
TSB-M-90(4)C Amendments to Article 9-A Regulations Concerning Investment Capital and Investment Income
TSB-M-90(3)C 1989 Legislation - Issuer's Allocation Percentage
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)R, (2.3)M, (2.3)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)R, (2.2)M, (2.2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990
TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)M, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990
TSB-M-90(1)C 1989 Amendments to the Tax Law

Other information

Updated: