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Department of Taxation and Finance

Corporation tax memos - 1994 (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 - 1994 (TSB-M)
TSB-M-94(6)I, (8)C, (7)M, 7(S), (6)R Important Notice:  New York Tax Status of Limited Liability Companies and Partnerships
TSB-M-94(7)C, (5)I Important Notice:  Economic Development Zone Equivalent Area (ZEA) Wage Tax Credit
TSB-M-94(6)C, (4)I, (6)M, (6)S Important Notice:  Limited Tax Amnesty Program
TSB-M-94(5)C Computation of Minimum Taxable Income and Minimum Tax Credit
TSB-M-94(4)C, (7)I Refundable Special Additional Mortgage Recording Tax
TSB-M-94(3)C State Tax Surcharge, Articles 9, 9-A, 13, 32 and 33
TSB-M-94(2)C Important Notice:  Summary of 1994 Corporation Tax Law Changes
TSB-M-94(1)C 1993 Amendments Affecting the Tax Law

Other information