Corporation tax memos - 2003 (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.
| Number | Title |
|---|---|
| TSB-M-03(9)C | Summary of Insurance Corporation Tax Legislative Changes Enacted in 2003 |
| TSB-M-03(8)C | Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2003 |
| TSB-M-03(7)C,(8)I | Farmer's School Tax Credit Eligibility Enhanced (Articles 9-A and 22) |
| TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R | Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments |
| TSB-M-03(5)C | Summary of Corporation Tax Legislative Changes Enacted in 2003 |
| TSB-M-03(4.1)C, (3.1)I | Correction to TSB-M-03(4)C, TSB-M-03(3)I, Qualified Empire Zone Enterprise (QEZE) Tax Credits |
| TSB-M-03(4)C, (3)I | Qualified Empire Zone Enterprise (QEZE) Tax Credits |
| TSB-M-03(3.1)C | Correction to TSB-M-03(3)C, New Deduction Under Article 33 of the Tax Law for Certain Reinsurance Premiums, and Limited Opportunity for Refund of Tax Paid on These Premiums |
| TSB-M-03(3)C | New Deduction Under Article 33 of the Tax Law for Certain Reinsurance Premiums, and Limited Opportunity for Refund of Tax Paid on These Premiums |
| TSB-M-03(2)C, (1)I | Supplemental Summary of Corporation Tax and Personal Income Tax Legislative Changes Enacted in 2002 |
| TSB-M-03(1)C | Whether a Corporation Acquired Under Section 338 of the Internal Revenue Code is Treated as a "New Business" for the Purposes of Claiming a Refundable Investment Tax Credit |
Other information
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